qualified small issuer
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 265 — in this section
For purposes of subparagraph (B), the term “qualified small issuer” means, with respect to obligations issued during any calendar year, any issuer if the reasonably anticipated amount of tax-exempt obligations (other than obligations described in clause (ii)) which will be issued by such issuer during such calendar year does not exceed $10,000,000.