### Question
How does Rules of Special Application define qualified bond?


### Answer
Under *26 U.S.C. § 6431*, **qualified bond** is defined as:

> given such term in section 54AA(g).

#### Citation:
  - *26 U.S.C. § 6431*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter B-Rules of Special Application**

