(2) Definitions and special rules For purposes of this subsection— (A) Load charge The term “load charge” means any sales or similar charge incurred by a person in acquiring stock of a regulated investment company. Such term does not include any charge incurred by reason of the reinvestment of a dividend. (B) Reinvestment right The term “reinvestment right” means any right to acquire stock of 1 or more regulated investment companies without the payment of a load charge or with the payment of a reduced charge. (C) Nonrecognition transactions If the taxpayer acquires stock in a regulated investment company from another person in a transaction in which gain or loss is not recognized, the taxpayer shall succeed to the treatment of such other person under this subsection.
26 USC § 852(f)(2)
None identified. Default scope is assumed to be the entire title.