financial asset
Defined in 1 dictionary — U.S. Code
United States Code
22 U.S.C. § 8772 — in this section
The terms “financial asset” and “securities intermediary” have the meanings given those terms in the Uniform Commercial Code, but the former includes cash.
26 U.S.C. § 1260 — for purposes of this section
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.