fund

(3) Fund The term “fund” means— (A) any organization described in paragraph (7), (9), or (17) of section 501(c), (B) any trust, corporation, or other organization not exempt from the tax imposed by this chapter, and (C) to the extent provided in regulations, any account held for an employer by any person.

Source

26 USC § 419(e)(3)


Scoping language

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