debt financed portfolio stock
Defined in 1 place of the United States Code.
The term “debt financed portfolio stock” means any portfolio stock if at some time during the base period there is portfolio indebtedness with respect to such stock.
Source
- 1994–present26 U.S.C. § 246AInternal Revenue Code · Dividends received deduction reduced where portfolio stock is debt financed · for purposes of this section