factoring discount

(4) Factoring discount The term “factoring discount” means an amount equal to the excess of— (A) the aggregate undiscounted amount of structured settlement payments being acquired in the structured settlement factoring transaction, over (B) the total amount actually paid by the acquirer to the person from whom such structured settlement payments are acquired.


26 USC § 5891(c)(4)

Scoping language

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