Citations — §130. Certain personal injury liability assignments

Citations to 26 U.S.C. § 130 as a whole

26 U.S.C. § 5891(b)(3)(B)

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(B) if there is no statute described in subparagraph (A), the State in which either the party to the structured settlement (including an assignee under a qualified assignment under section 130) or the person issuing the funding asset for the structured settlement is domiciled or has its principal place of business.
26 U.S.C. § 5891(d)(1)

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(1) If the applicable requirements of sections 72, 104(a)(1), 104(a)(2), 130, and 461(h) were satisfied at the time the structured settlement involving structured settlement payment rights was entered into, the subsequent occurrence of a structured settlement factoring transaction shall not affect the application of the provisions of such sections to the parties to the structured settlement (including an assignee under a qualified assignment under section 130) in any taxable year.

26 U.S.C. § 5891(c)(1)(B)(i)

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(i) of the character described in subparagraphs (A) and (B) of section 130(c)(2), and

26 U.S.C. § 5891(c)(1)(B)(i)

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(i) of the character described in subparagraphs (A) and (B) of section 130(c)(2), and

26 U.S.C. § 72(q)(2)(G)

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(G) under a qualified funding asset (within the meaning of section 130(d), but without regard to whether there is a qualified assignment),
26 U.S.C. § 72(s)(5)(D)

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(D) which is a qualified funding asset (as defined in section 130(d), but without regard to whether there is a qualified assignment).
26 U.S.C. § 72(u)(3)(C)

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(C) is a qualified funding asset (as defined in section 130(d), but without regard to whether there is a qualified assignment),