registration-required obligation
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 163 — for purposes of this section (2 versions over time)
The term “registration-required obligation” means any obligation (including any obligation issued by a governmental entity) other than an obligation which—
(i) is issued by a natural person,
(ii) is not of a type offered to the public, or
(iii) has a maturity (at issue) of not more than 1 year.
26 U.S.C. § 165 — in this section (2 versions over time)
The term “registration-required obligation” has the meaning given to such term by section 163(f)(2).