registration-type class of securities

(4)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: Default is title Scope
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