qualified confidential information
Defined in 1 place of the United States Code.
For purposes of this subparagraph, the term “qualified confidential information” means information which is subject to the nondisclosure provisions of any local law of the beneficiary country regarding bank secrecy or ownership of bearer shares.
Source
- 1994–present26 U.S.C. § 274Internal Revenue Code · Disallowance of certain entertainment, etc., expenses · for purposes of this chapter