qualified payment

(1) Qualified payment The term “qualified payment” means any money or property which is transferred to any designated settlement fund pursuant to a court order, other than— (A) any amount which may be transferred from the fund to the taxpayer (or any related person), or (B) the transfer of any stock or indebtedness of the taxpayer (or any related person).


26 USC § 468B(d)(1)

Scoping language

For purposes of this section
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