bond
Defined in 7 places — 4 distinct definitions of the United States Code.
The term “bond” includes any obligation.
Same definition in 4 sections
- 1997–present26 U.S.C. § 1397EInternal Revenue Code · Credit to holders of qualified zone academy bonds · for purposes of this section
- 2005–present26 U.S.C. § 1400NInternal Revenue Code · Tax benefits for Gulf Opportunity Zone · in this section
- 1994–present26 U.S.C. § 150Internal Revenue Code · Definitions and special rules · for purposes of this part
- 2005–present26 U.S.C. § 54Internal Revenue Code · Credit to holders of clean renewable energy bonds · for purposes of this section
For purposes of this section, the term “bond” means any bond, debenture, note, or certificate or other evidence of indebtedness, but does not include any such obligation which constitutes stock in trade of the taxpayer or any such obligation of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or any such obligation held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business.
Source
- 1994–present26 U.S.C. § 171Internal Revenue Code · Amortizable bond premium · for purposes of this section
The term “bond” means a bond, debenture, note, or certificate or other evidence of indebtedness.
Source
- 1994–present26 U.S.C. § 1286Internal Revenue Code · Tax treatment of stripped bonds · for purposes of this section
The term “bond” means any bond, debenture, note, certificate, or other evidence of indebtedness.
Source
- 1994–present26 U.S.C. § 1278Internal Revenue Code · Definitions and special rules · for purposes of this part