qualified per-unit retain certificate
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1388 — for purposes of this subchapter
For purposes of this subchapter, the term “qualified per-unit retain certificate” means any per-unit retain certificate which the distributee has agreed, in the manner provided in paragraph (2), to take into account at its stated dollar amount as provided in section 1385(a).