money
(1) In general For purposes of subsection (a)(1) and section 737 — (A) the term “money” includes marketable securities, and (B) such securities shall be taken into account at their fair market value as of the date of the distribution.
Source
26 USC § 731(c)(1)
Scoping language
None identified, default scope is assumed to be the parent (subpart B) of this section.