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The following articles discuss the meaning of qualifying distributions as used in Chapter 42 of the Internal Revenue Code:

• General definition
• Qualifying distributions made with borrowed funds
• Qualifying distributions to organizations controlled by foundation or disqualified persons
• Changes in asset use as qualifying distributions
• Payment of foundation excise taxes not a qualifying distribution
• Treatment of contribution used to make payments to secondary recipient
• Characterization (ordering) of qualifying distributions
• Characterization (ordering) of qualifying distributions: Special choice
• Carryover of excess qualifying distributions
• Excess qualifying distributions
• Adjustment period

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