specified security
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1012 — for purposes of this section
For purposes of this section, the terms “specified security” and “applicable date” shall have the meaning given such terms in section 6045(g).
26 U.S.C. § 6045 — for purposes of this section (4 versions over time)
The term “specified security” means—
(i) any share of stock in a corporation,
(ii) any note, bond, debenture, or other evidence of indebtedness,
(iii) any commodity, or contract or derivative with respect to such commodity, if the Secretary determines that adjusted basis reporting is appropriate for purposes of this subsection,
(iv) any digital asset, and
(v) any other financial instrument with respect to which the Secretary determines that adjusted basis reporting is appropriate for purposes of this subsection.
26 U.S.C. § 6045 — for purposes of this section
For purposes of this subsection, the terms “covered security” and “specified security” shall have the meanings given such terms in subsection (g)(3).