fund
(2) Fund defined For purposes of paragraph (1) the term “fund” means a segregated portfolio of assets, the beneficial interests in which are owned by the holders of a class or series of stock of the regulated investment company that is preferred over all other classes or series in respect of such portfolio of assets.
Source
26 USC § 851(g)(2)
Scoping language
None identified, default scope is assumed to be the parent (part I) of this section.