security

(2)For purposes of this subsection, the term “security” means— (A)a share of stock in a corporation; (B)a right to subscribe for, or to receive, a share of stock in a corporation; or (C)a bond, debenture, note, or certificate, or other evidence of indebtedness, issued by a corporation or by a government or political subdivision thereof, with interest coupons or in registered form.

Source

26 USC § 165(g)(2)


Scoping language

None: Default is title Scope
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