qualified designated distribution
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 852 — for purposes of this title
For purposes of this paragraph, the term “qualified designated distribution” means any distribution made by the investment company if—
(i) section 301 applies to such distribution, and
(ii) such distribution is designated (at such time and in such manner as the Secretary shall by regulations prescribe) as being taken into account under this paragraph with respect to the non-RIC year.