qualified per-unit retain certificate
Defined in 1 place of the United States Code.
For purposes of this subchapter, the term “qualified per-unit retain certificate” means any per-unit retain certificate which the distributee has agreed, in the manner provided in paragraph (2), to take into account at its stated dollar amount as provided in section 1385(a).
Source
- 1994–present26 U.S.C. § 1388Internal Revenue Code · Definitions; special rules · for purposes of this subchapter