excess inclusion
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 860E — for purposes of this section (8 versions over time)
The term “excess inclusion” means, with respect to any residual interest in a REMIC for any calendar quarter, the excess (if any) of—
(A) the amount taken into account with respect to such interest by the holder under section 860C(a), over
(B) the sum of the daily accruals with respect to such interest for days during such calendar quarter while held by such holder.