nonqualified written notice of allocation
Defined in 1 place of the United States Code.
For purposes of this subchapter, the term “nonqualified written notice of allocation” means a written notice of allocation which is not described in subsection (c) or a qualified check which is not cashed on or before the 90th day after the close of the payment period for the taxable year for which the distribution of which it is a part is paid.
Source
- 1994–present26 U.S.C. § 1388Internal Revenue Code · Definitions; special rules · for purposes of this subchapter