readily tradable

(5) Readily tradable defined For purposes of paragraph (4), the term “readily tradable” means a bond or other evidence of indebtedness which is issued— (A) with interest coupons attached or in registered form (other than one in registered form which the taxpayer establishes will not be readily tradable in an established securities market), or (B) in any other form designed to render such bond or other evidence of indebtedness readily tradable in an established securities market.

Source

26 USC § 453(f)(5)


Scoping language

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