### Question
How is the "load charge" defined?


### Answer
The term **load charge** is defined in *26 U.S.C. § 852* as follows -

> any sales or similar charge incurred by a person in acquiring stock of a regulated investment company

#### 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**

