qualified per-unit retain certificate

(1) Defined For purposes of this subchapter, the term “qualified per-unit retain certificate” means any per-unit retain certificate which the distributee has agreed, in the manner provided in paragraph (2), to take into account at its stated dollar amount as provided in section 1385(a).


26 USC § 1388(h)(1)

Scoping language

For purposes of this subchapter
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