investment assets
Defined in 1 place of the United States Code.
Except as otherwise provided in this subparagraph, the term “investment assets” means—
(I) cash,
(II) any stock or securities in a corporation,
(III) any interest in a partnership,
(IV) any debt instrument or other evidence of indebtedness,
(V) any option, forward or futures contract, notional principal contract, or derivative,
(VI) foreign currency, or
(VII) any similar asset.
Source
- 2006–present26 U.S.C. § 355Internal Revenue Code · Distribution of stock and securities of a controlled corporation · for purposes of this section