disqualified holder
Defined in 1 place of the United States Code.
For purposes of this subparagraph, the term “disqualified holder” means any shareholder (or beneficiary) which is not described in clause (i) or (ii) of subparagraph (C).
Source
- 1994–present26 U.S.C. § 514Internal Revenue Code · Unrelated debt-financed income · for purposes of this section