correct

(2) Special rules The term “correct” means— (A) in the case of the second tier tax imposed by section 4942(b), reducing the amount of the undistributed income to zero, (B) in the case of the second tier tax imposed by section 4943(b), reducing the amount of the excess business holdings to zero, and (C) in the case of the second tier tax imposed by section 4944, removing the investment from jeopardy.

Source

26 USC § 4963(d)(2)


Scoping language

None identified. Default scope is assumed to be the entire title.
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