registration-type class of securities

(4) Registration-type class of securities defined For purposes of this subsection, the term, “registration-type class of securities” means— (A) a class of securities required to be registered under section 12 of the Securities Exchange Act of 1934, and (B) a class of securities which would be required to be so registered except for the exemption from registration provided in subsection (g)(2)(H) of such section 12.

Source

26 USC § 409(e)(4)


Scoping language

None identified. Default scope is assumed to be the entire title.
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