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qualified lottery winnings

Defined in 1 place of the United States Code.

In this subparagraph, the term “qualified lottery winnings” means winnings from a sweepstakes, lottery, or pool described in paragraph (3) of section 4402 of the Internal Revenue Code of 1986 or a lottery operated by a multistate or multijurisdictional lottery association, including amounts awarded as a lump sum payment.

Source

In this subparagraph, the term “qualified lottery winnings” means winnings from a sweepstakes, lottery, or pool described in paragraph (3) of section 4402 of title 26 or a lottery operated by a multistate or multijurisdictional lottery association, including amounts awarded as a lump sum payment.

Source

Qualified lottery winnings defined.—In this subparagraph, the term "qualified lottery winnings" means winnings from a sweepstakes, lottery, or pool described in paragraph (3) of section 4402 of the Internal Revenue Code of 1986 or a lottery operated by a multistate or multijurisdictional lottery association, including amounts awarded as a lump sum payment.

Source

Qualified lottery winnings defined.—In this subparagraph, the term "qualified lottery winnings" means winnings from a sweepstakes, lottery, or pool described in paragraph (3) of section 4402 of title 26 or a lottery operated by a multistate or multijurisdictional lottery association, including amounts awarded as a lump sum payment.

Source