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liquidation, put, call, or conversion right

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 2701 — for purposes of this section

The term “liquidation, put, call, or conversion right” means any liquidation, put, call, or conversion right, or any similar right, the exercise or nonexercise of which affects the value of the transferred interest.