(5) Other definitions For purposes of this subsection— (A) Qualifying distribution The term “qualifying distribution” has the meaning given such term by section 4942(g). (B) Assets The assets of a private foundation for any taxable year shall be treated as equal to the excess determined under section 4942(e)(1).
26 USC § 4940(e)(5)
None identified. Default scope is assumed to be the entire title.