### Question
What is the definition of determination?


### Answer
The definition of **determination** is as follows in *26 U.S.C. § 852*:

> given to such term by section 860(e). 

#### Citation:
  - *26 U.S.C. § 852*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter M-Regulated Investment Companies and Real Estate Investment Trusts > PART I-REGULATED INVESTMENT COMPANIES**

