short-term nongovernment obligation
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1271 — for purposes of this title
For purposes of this paragraph, the term “short-term nongovernment obligation” means any obligation which—
(i) has a fixed maturity date not more than 1 year from the date of the issue, and
(ii) is not a short-term Government obligation (as defined in paragraph (3)(B) without regard to the last sentence thereof).