determination

(5) Determination For purposes of this subsection, the term “determination” has the meaning given to such term by section 860(e). Such term also includes a determination by the investment company filed with the Secretary that the provisions of this part do not apply to the investment company for a taxable year.

Source

26 USC § 852(e)(5)


Scoping language

None identified. Default scope is assumed to be the entire title.
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