Holder of a security interest.

(4) Holder of a security interest. For purposes of this paragraph, the holder of a security interest is the person in whose favor there is a security interest. For provisions relating to the treatment of a purchaser of commercial financing security as a holder of a security interest, see 301.6323(c)-1(e).

Source

26 CFR § 301.6323(h)-1


Scoping language

None
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