United States Tax Law and Legal Definition

United States tax means “the Federal income taxes, including surtaxes and excess profits taxes, and any other income or profits tax of a substantially similar character imposed by the United States after May 24, 1951.” [26 CFR 509.104; Title 26-Internal Revenue; Chapter I-Internal Revenue Service, Department Of The Treasury; Subchapter G-Regulations Under Tax Conventions; Part 509-Switzerland; Subpart-General Income Tax]