short-term obligation
Defined in 1 place of the United States Code.
Except as provided in subparagraph (B), the term “short-term obligation” means any bond, debenture, note, certificate, or other evidence of indebtedness which has a fixed maturity date not more than 1 year from the date of issue.
Source
- 1994–present26 U.S.C. § 1283Internal Revenue Code · Definitions and special rules · for purposes of this subpart