registration-required bond
Defined in 1 place of the United States Code.
For purposes of paragraph (1), the term “registration-required bond” means any bond other than a bond which—
(A) is not of a type offered to the public,
(B) has a maturity (at issue) of not more than 1 year, or
(C) is described in section 163(f)(2)(B).
Source
- 1994–201126 U.S.C. § 149Internal Revenue Code · Bonds must be registered to be tax exempt; other requirements · in this section
For purposes of paragraph (1), the term “registration-required bond” means any bond other than a bond which—
(A) is not of a type offered to the public, or
(B) has a maturity (at issue) of not more than 1 year.
Source
- 2011–present26 U.S.C. § 149Internal Revenue Code · Bonds must be registered to be tax exempt; other requirements · in this section