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marketable securities

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 453 — for purposes of this section

The term “marketable securities” means any security for which, as of the date of the disposition, there was a market on an established securities market or otherwise.

26 U.S.C. § 731 — in this section

The term “marketable securities” means financial instruments and foreign currencies which are, as of the date of the distribution, actively traded (within the meaning of section 1092(d)(1)).

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