Public-domain · open source

nonqualified per-unit retain certificate

Defined in 1 place of the United States Code.

For purposes of this subchapter, the term “nonqualified per-unit retain certificate” means a per-unit retain certificate which is not described in subsection (h).

Source

1994–present 26 U.S.C. § 1388Internal Revenue Code · Definitions; special rules · for purposes of this subchapter