securities
Defined in 5 places across 4 titles of the United States Code.
For purposes of clauses (ii) and (iii), the term “securities” includes obligations of State and local governments, commodity futures contracts, shares of regulated investment companies and real estate investment trusts, and other investments constituting a security within the meaning of the Investment Company Act of 1940 (15 U.S.C. 80a–2(36)).1
Source
- 1994–201826 U.S.C. § 368Internal Revenue Code · Definitions relating to corporate reorganizations · for purposes of this subchapter
For purposes of clauses (ii) and (iii), the term "securities" includes obligations of State and local governments, commodity futures contracts, shares of regulated investment companies and real estate investment trusts, and other investments constituting a security within the meaning of the Investment Company Act of 1940 (15 U.S.C. 80a–2(a)(36)).
Source
- 2018–present26 U.S.C. § 368Internal Revenue Code · Definitions relating to corporate reorganizations · for purposes of this subchapter
“Securities” includes any note, stock certificate, bond, debenture, check, draft, warrant, traveler's check, letter of credit, warehouse receipt, negotiable bill of lading, evidence of indebtedness, certificate of interest or participation in any profit-sharing agreement, collateral-trust certificate, preorganization certificate or subscription, transferable share, investment contract, voting-trust certificate; valid or blank motor vehicle title; certificate of interest in property, tangible or intangible; instrument or document or writing evidencing ownership of goods, wares, and merchandise, or transferring or assigning any right, title, or interest in or to goods, wares, and merchandise; or, in general, any instrument commonly known as a “security”, or any certificate of interest or participation in, temporary or interim certificate for, receipt for, warrant, or right to subscribe to or purchase any of the foregoing, or any forged, counterfeited, or spurious representation of any of the foregoing;
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- 1994–present18 U.S.C. § 2311Crimes and Criminal Procedure · Definitions · as used in this chapter
The term “securities” means only shares of stock and bonds or debentures issued by a corporation with interest coupons or in registered form.
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- 1994–present26 U.S.C. § 402Internal Revenue Code · Taxability of beneficiary of employees trust · for purposes of this title
the term “securities” means stocks, bonds, debentures, notes, or other similar obligations; and
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- 1994–present12 U.S.C. § 371CBanks and Banking · Banking affiliates · in this section
the terms “security” and “securities” shall include only such securities as are generally known as corporate securities, but shall not include any note or other evidence of indebtedness issued to evidence an obligation to repay moneys lent to a person by one or more banks, trust companies, or banking firms, or any certificate of interest or participation in any such note or evidence of indebtedness;
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- 1994–present15 U.S.C. § 77JJJCommerce and Trade · Eligibility and disqualification of trustee · in this section