qualified contingency

(3) Qualified contingency For purposes of this subsection, the term “qualified contingency” means any provision of a trust which provides that, upon the happening of a contingency, the payments described in paragraph (1)(A) or (2)(A) of subsection (d) (as the case may be) will terminate not later than such payments would otherwise terminate under the trust.


26 USC § 664(f)(3)

Scoping language

For purposes of this subsection
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