registration-required obligation
Defined in 2 places of the United States Code.
The term “registration-required obligation” has the meaning given to such term by section 163(f)(2).
Source
- 2011–present26 U.S.C. § 165Internal Revenue Code · Losses · in this section
The term “registration-required obligation” has the meaning given to such term by section 163(f)(2) except that clause (iv) of subparagraph (A), and subparagraph (B), of such section shall not apply.
Source
- 1994–201126 U.S.C. § 165Internal Revenue Code · Losses · in this section
The term “registration-required obligation” means any obligation (including any obligation issued by a governmental entity) other than an obligation which—
(i) is issued by a natural person,
(ii) is not of a type offered to the public,
(iii) has a maturity (at issue) of not more than 1 year, or
(iv) is described in subparagraph (B).
Source
- 1994–201126 U.S.C. § 163Internal Revenue Code · Interest · for purposes of this section
The term “registration-required obligation” means any obligation (including any obligation issued by a governmental entity) other than an obligation which—
(i) is issued by a natural person,
(ii) is not of a type offered to the public, or
(iii) has a maturity (at issue) of not more than 1 year.
Source
- 2011–present26 U.S.C. § 163Internal Revenue Code · Interest · for purposes of this section