Marketable security.

(2) Marketable security. For purposes of this paragraph (b), the term marketable security means a security (including stock) that is part of an issue any portion of which is regularly traded on an established securities market (within the meaning of 1.884-5(d)(2) and (4)) and a deposit described in section 871(i)(3) (A) or (B).


26 CFR § 1.884-2T

Scoping language

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