qualified small issuer
Defined in 1 place of the United States Code.
For purposes of subparagraph (B), the term “qualified small issuer” means, with respect to obligations issued during any calendar year, any issuer if the reasonably anticipated amount of tax-exempt obligations (other than obligations described in clause (ii)) which will be issued by such issuer during such calendar year does not exceed $10,000,000.
Source
- 1994–present26 U.S.C. § 265Internal Revenue Code · Expenses and interest relating to tax-exempt income · in this section