specialized small business investment company

(ii)For purposes of clause (i), the term “specialized small business investment company” means any eligible corporation (as defined in subsection (e)(4)) which is licensed to operate under section 301(d) of the Small Business Investment Act of 1958 (as in effect on).

Source

26 USC § 1202(c)(2)(B)(ii)


Scoping language

For purposes of this section
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