Assertion: patent's term | /r/UsedFor | refer to any liability
Facets:
value: for purposes of this section
type: PURPOSE
Source sentences:
text: For purposes of this section, the term "tax liability" refers to any liability for a tax under any Federal, State, or local law, or the law of any foreign jurisdiction, including any statute, rule, regulation, or ordinance that levies, imposes, or assesses such tax liability.