qualified portion
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1297 — for purposes of this part
For purposes of this subsection, the term “qualified portion” means the portion of the shareholder's holding period—
(A) which is after December 31, 1997, and
(B) during which the shareholder is a United States shareholder (as defined in section 951(b)) of the corporation and the corporation is a controlled foreign corporation.
26 U.S.C. § 265 — in this section
For purposes of this subparagraph, the term “qualified portion” means that portion of the proceeds which are used with respect to each qualified borrower under the issue.