qualified investment entity

(A)The term “qualified investment entity” means— (i)any real estate investment trust, and (ii)any regulated investment company which is a United States real property holding corporation or which would be a United States real property holding corporation if the exceptions provided in subsections (c)(3) and (h)(2) did not apply to interests in any real estate investment trust or regulated investment company.

Source

26 USC § 897(h)(4)(A)


Scoping language

For purposes of this section
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