qualified interest

(D)For purposes of this paragraph, the term “qualified interest” means an interest for which a deduction is allowable under subsection (a). (E)The deduction referred to in subparagraph (A) shall not exceed the amount of the deduction which would have been allowable for the reformable interest but for paragraph (2).


26 USC § 2055(e)(3)(D)

Scoping language

For purposes of this paragraph
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