26 U.S. Code § 7701 - Definitions | U.S. Code | US Law | LII / Legal Information Institute
(C) at least 60 percent of the amount of the total assets of which (at the close of the taxable year) consists of—(i)| LII / Legal Information Institute
(C) at least 60 percent of the amount of the total assets of which (at the close of the taxable year) consists of—(i)| LII / Legal Information Institute
