personal property
Defined in 4 places across 4 titles of the United States Code.
In the case of stock, the term “personal property” includes stock only if—
(i) such stock is of a type which is actively traded and at least 1 of the positions offsetting such stock is a position with respect to such stock or substantially similar or related property, or
(ii) such stock is of a corporation formed or availed of to take positions in personal property which offset positions taken by any shareholder.
Source
- 2005–present26 U.S.C. § 1092Internal Revenue Code · Straddles · for purposes of this section
The term “personal property” includes—
(i) any stock which is part of a straddle at least 1 of the offsetting positions of which is—
(I) an option with respect to such stock or substantially identical stock or securities,
(II) a securities futures contract (as defined in section 1234B) with respect to such stock or substantially identical stock or securities, or
(III) under regulations, a position with respect to substantially similar or related property (other than stock), and
(ii) any stock of a corporation formed or availed of to take positions in personal property which offset positions taken by any shareholder.
Source
- 2000–200526 U.S.C. § 1092Internal Revenue Code · Straddles · for purposes of this section
The term “personal property” includes—
(i) any stock which is part of a straddle at least 1 of the offsetting positions of which is—
(I) an option with respect to such stock or substantially identical stock or securities, or
(II) under regulations, a position with respect to substantially similar or related property (other than stock), and
(ii) any stock of a corporation formed or availed of to take positions in personal property which offset positions taken by any shareholder.
Source
- 1994–200026 U.S.C. § 1092Internal Revenue Code · Straddles · for purposes of this section
The term “personal property” means any item of personal property, including automobiles, computers, boats, audio and video equipment, and any other items acquired for personal use, but excluding items of minimal value as determined by regulation or policy issued pursuant to section 4343 of this title.
Source
- 1994–present22 U.S.C. § 4341Foreign Relations and Intercourse · Definitions · for purposes of this chapter
The term “personal property” means any personal property of a type which is actively traded.
Source
- 1994–present26 U.S.C. § 1092Internal Revenue Code · Straddles · for purposes of this section
The term “personal property” means any property which is not real property under the laws of the State where situated at the time offered or otherwise made available for lease.
Source
- 1994–present15 U.S.C. § 1667Commerce and Trade · Definitions · for purposes of this part
The term “personal property” means intangible and tangible property (including motor vehicles).
Source
- 2004–present50 U.S.C. § 571War and National Defense · Repealed. Aug. 10, 1956, ch. 1041, 53, 70A Stat. 641 · for purposes of this section