publicly traded securities
Defined in 2 places of the United States Code.
The term “publicly traded securities” means securities for which (as of the date of the contribution) market quotations are readily available on an established securities market.
Source
- 1994–present26 U.S.C. § 6050LInternal Revenue Code · Returns relating to certain donated property · in this section
The term “publicly traded securities” means securities which are traded on an established securities market.
Source
- 1994–present26 U.S.C. § 1044Internal Revenue Code · Rollover of publicly traded securities gain into specialized small business investment companies · for purposes of this section