### Question
Can you define what per-unit retain certificate means?


### Answer
**Per-unit retain certificate** is defined as the following in *26 CFR § 1.61-5*:

> any capital stock, revolving fund certificate, retain certificate, certificate of indebtedness, letter of advice, or other written notice—

(1) Which is issued to a patron with respect to products marketed for such patron

#### Citation:
  - *26 CFR § 1.61-5*
  - Heading: **PART 1—INCOME TAXES**

