charitable lead annuity
Defined in 1 place of the United States Code.
The term “charitable lead annuity” means any interest in the form of a guaranteed annuity with respect to which a deduction was allowed under section 2055 or 2522 (as the case may be).
Source
- 1994–present26 U.S.C. § 2642Internal Revenue Code · Inclusion ratio · for purposes of this chapter