qualified interest
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 2055 — under this section (5 versions over time)
Qualified interest.—For purposes of this paragraph, the term "qualified interest" means an interest for which a deduction is allowable under subsection (a).
26 U.S.C. § 2702 — for purposes of this section (3 versions over time)
For purposes of this section, the term "qualified interest" means—