nonqualified financial property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1397C — for purposes of this section (5 versions over time)
For purposes of this section, the term "nonqualified financial property" means debt, stock, partnership interests, options, futures contracts, forward contracts, warrants, notional principal contracts, annuities, and other similar property specified in regulations; except that such term shall not include—