qualified fund of funds

(2) Qualified fund of funds For purposes of this subsection, the term “qualified fund of funds” means a regulated investment company if (at the close of each quarter of the taxable year) at least 50 percent of the value of its total assets is represented by interests in other regulated investment companies.

Source

26 USC § 852(g)(2)


Scoping language

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