qualified interest income
(E)For purposes of subparagraph (D), the term “qualified interest income” means the sum of the following amounts derived by the regulated investment company from sources within the United States: (i)Any amount includible in gross income as original issue discount (within the meaning of) on an obligation payable 183 days or less from the date of original issue (without regard to the period held by the company). (ii)Any interest includible in gross income (including amounts recognized as ordinary income in respect of original issue discount or market discount or acquisition discount under part V of subchapter P and such other amounts as regulations may provide) on an obligation which is in registered form; except that this clause shall not apply to— (I)any interest on an obligation issued by a corporation or partnership if the regulated investment company is a 10-percent shareholder in such corporation or partnership, and (II)any interest which is treated as not being portfolio interest under the rules of subsection (h)(4). (iii)Any interest referred to in subsection (i)(2)(A) (without regard to the trade or business of the regulated investment company). (iv)Any interest-related dividend includable in gross income with respect to stock of another regulated investment company.