original securities acquisition loan
Defined in 1 place of the United States Code.
For the purposes of this subsection, the term “original securities acquisition loan” means a securities acquisition loan described in subparagraph (A) or (B) of subsection (b)(1).
Source
- 1994–present26 U.S.C. § 133Internal Revenue Code · Repealed. Pub. L. 104188, title I, 1602(a), Aug. 20, 1996, 110 Stat. 1833] · for purposes of this section