disqualified asset
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 6015 — in this section
The term “disqualified asset” means any property or right to property transferred to an individual making the election under this subsection with respect to a joint return by the other individual filing such joint return if the principal purpose of the transfer was the avoidance of tax or payment of tax.