qualifying distribution

(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)

Scoping language

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