excluded business
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 465 — for purposes of this section
The term “excluded business” means—
(I) equipment leasing (as defined in paragraph (6)), and
(II) any business involving the use, exploitation, sale, lease, or other disposition of master sound recordings, motion picture films, video tapes, or tangible or intangible assets associated with literary, artistic, musical, or similar properties.