Qualified Stated Interest Law and Legal Definition
Qualified stated interest is defined as the "stated interest that is unconditionally payable in cash or in property (other than debt instruments of the issuer), or that will be constructively received under section 451, at least annually at a single fixed rate". Capital One Fin. Corp. v. Comm'r, 2009 U.S. Tax Ct. LEXIS 28 (T.C. Sept. 21, 2009)
Legal Definition list
- Qualified State Soybean Board
- Qualified State Sheep Board
- Qualified State Beef Council
- Qualified Speech-Language Pathologist
- Qualified Special Disabled Veteran
- Qualified Stated Interest
- Qualified Student Loan Bond
- Qualified Subsidiary (Internal Revenue Code)
- Qualified Terminal Interest Property Trust
- Qualified Timber Property [Internal Revenue]
- Qualified Transportation Fringe
