(A)Except as provided in regulations and subsection (e), the term “stock” means stock other than stock described in section 1504(a)(4). (B)The Secretary shall prescribe such regulations as may be necessary— (i)to treat warrants, options, contracts to acquire stock, convertible debt interests, and other similar interests as stock, and (ii)to treat stock as not stock. (C)Determinations of the percentage of stock of any corporation held by any person shall be made on the basis of value.


26 USC § 382(k)(6)(A)

Scoping language

For purposes of this section
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