financial asset

(1) In general The term “financial asset” means— (A) any equity interest in any pass-thru entity, and (B) to the extent provided in regulations— (i) any debt instrument, and (ii) any stock in a corporation which is not a pass-thru entity.

Source

26 USC § 1260(c)(1)


Scoping language

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