startup capital
Defined in 1 place of the United States Code.
The term “startup capital” means any capital contributed to, and any program-related investments (within the meaning of section 4944(c)) made in, the risk pool before such pool commences operations.
Source
- 1996–present26 U.S.C. § 501Internal Revenue Code · Exemption from tax on corporations, certain trusts, etc. · for purposes of this title