(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.


26 USC § 851(g)(2)

Scoping language

None identified, default scope is assumed to be the parent (part I) of this section.
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