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.


26 USC § 409(e)(4)

Scoping language

For purposes of this subsection
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