applicable preferred stock

(II)For purposes of subclause (I), the term “applicable preferred stock” means preferred stock which was issued before(or which was issued after such date and is held by an employee benefit plan subject to the provisions of title I of the Employee Retirement Income Security Act of 1974). (F)For purposes of this paragraph—

Source

26 USC § 430(c)(7)(E)(v)(II)


Scoping language

None: Default is title Scope
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