cash
Defined in 6 places across 2 titles of the United States Code.
Cash.—If the real estate investment trust or its qualified business unit (as defined in section 989) uses any foreign currency as its functional currency (as defined in section 985(b)), the term "cash" includes such foreign currency but only to the extent such foreign currency—
(i) is held for use in the normal course of the activities of the trust or qualified business unit which give rise to items of income or gain described in paragraph (2) or (3) of subsection (c) or are directly related to acquiring or holding assets described in subsection (c)(4), and
(ii) is not held in connection with an activity described in subsection (n)(4).
Source
- 2008–202526 U.S.C. § 856Internal Revenue Code · Definition of real estate investment trust · for purposes of this part
For purposes of this section, the term "cash" includes—
Source
- 1994–202426 U.S.C. § 6050IInternal Revenue Code · Returns relating to cash received in trade or business, etc. · for purposes of this section
For purposes of this section, the term “cash” includes—
(1) foreign currency,
(2) to the extent provided in regulations prescribed by the Secretary, any monetary instrument (whether or not in bearer form) with a face amount of not more than $10,000, and
(3) any digital asset (as defined in section 6045(g)(3)(D)).
Source
- 2024–present26 U.S.C. § 6050IInternal Revenue Code · Returns relating to cash received in trade or business, etc. · for purposes of this section
For purposes of this section, the term “cash” includes—
(1) foreign currency, and
(2) to the extent provided in regulations prescribed by the Secretary, any monetary instrument (whether or not in bearer form) with a face amount of not more than $10,000.
Source
- 2013–202426 U.S.C. § 6050IInternal Revenue Code · Returns relating to cash received in trade or business, etc. · for purposes of this section
If the real estate investment trust or its qualified business unit (as defined in section 989) uses any foreign currency as its functional currency (as defined in section 985(b)), the term “cash” includes such foreign currency but only to the extent such foreign currency—
(i) is held for use in the normal course of the activities of the trust or qualified business unit which give rise to items of income or gain described in paragraph (2) or (3) of subsection (c) or are directly related to acquiring or holding assets described in subsection (c)(4), and
(ii) is not held in connection with an activity described in subsection (n)(4).
Source
- 2013–present26 U.S.C. § 856Internal Revenue Code · Definition of real estate investment trust · for purposes of this part
The term “cash” has the meaning given such term by section 6050I(d).
Source
- 1996–present26 U.S.C. § 6050RInternal Revenue Code · Returns relating to certain purchases of fish · for purposes of this section
The term “cash” includes any cash equivalent.
Source
- 1994–present26 U.S.C. § 6867Internal Revenue Code · Presumptions where owner of large amount of cash is not identified · for purposes of this section
The term “cash” includes foreign currencies and cash equivalents.
Source
- 1996–present26 U.S.C. § 643Internal Revenue Code · Definitions applicable to subparts A, B, C, andD · for purposes of this part
The term “cash” means United States coins and currency, including Federal Reserve notes.
Source
- 1994–present12 U.S.C. § 4001Banks and Banking · Definitions · for purposes of this chapter