### Question
How does Tax Based on Income From Sources Within or Without the United States define qualified interest income?


### Answer
Under *26 U.S.C. § 871*, **qualified interest income** is defined as:

> the sum of the following amounts derived by the regulated investment company from sources within the United States:


(i) Any amount includible in gross income as original issue discount (within the meaning of section 1273) on an obligation payable 183 days or less from the date of original issue (without regard to the period held by the company)

#### Citation:
  - *26 U.S.C. § 871*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART II-NONRESIDENT ALIENS AND FOREIGN CORPORATIONS > Subpart A-Nonresident Alien Individuals**

