section 133 securities
Defined in 1 place of the United States Code.
The term “section 133 securities” means employer securities acquired by an employee stock ownership plan in a transaction to which section 133 applied.
Source
- 1994–present26 U.S.C. § 4978BInternal Revenue Code · Repealed. Pub. L. 104188, title I, 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834] · for purposes of this section