per-unit retain certificate
Defined in 1 place of the United States Code.
For purposes of this subchapter, the term “per-unit retain certificate” means any written notice which discloses to the recipient the stated dollar amount of a per-unit retain allocation to him by the organization.
Source
- 1994–present26 U.S.C. § 1388Internal Revenue Code · Definitions; special rules · for purposes of this subchapter