Equity or debt interest

Equity or debt interest(A) Equity or debt interests in an investment entity. Any equity or debt interest (other than interests regularly traded on an established securities market under paragraph (b)(3)(iv) of this section) in an investment entity described in paragraph (e)(4)(i)(B) or (C) of this section (including an entity that is also a depository institution, custodial institution, insurance company, or investment entity described in paragraph (e)(4)(i)(A) of this section);
(A)Equity or debt interests in an investment entity.Any equity or debt interest (other than interests regularly traded on an established securities market underparagraph (b)(3)(iv)of this section) in an investment entity described in paragraph (e)(4)(i)(B) or (C) of this section (including an entity that is also a depository institution, custodial institution, insurance company, or investment entity described inparagraph (e)(4)(i)(A)of this section);

Source

26 CFR § 1.1471-5


Scoping language

None
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