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qualified assignment

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 130 — for purposes of this section (4 versions over time)

For purposes of this section, the term "qualified assignment" means any assignment of a liability to make periodic payments as damages (whether by suit or agreement), or as compensation under any workmen's compensation act, on account of personal injury or sickness (in a case involving physical injury or physical sickness)—