stock
Defined in 10 places across 3 titles of the United States Code.
Except as provided in regulations and subsection (e), the term “stock” means stock other than stock described in section 1504(a)(4).
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- 1994–present26 U.S.C. § 382Internal Revenue Code · Limitation on net operating loss carryforwards and certain built-in losses following ownership change · for purposes of this section
For purposes of applying paragraph (1) in the case of a foreign mutual insurance company, the term “stock” shall include any certificate entitling the holder to voting power in the corporation.
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- 1994–present26 U.S.C. § 958Internal Revenue Code · Rules for determining stock ownership · for purposes of this subpart
For purposes of this section, the term “stock” includes rights to acquire such stock.
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- 1994–present26 U.S.C. § 305Internal Revenue Code · Distributions of stock and stock rights · for purposes of this section
if such liability was incurred by the transferor to acquire the stock. For purposes of the preceding sentence, the term "stock" means stock referred to in paragraph (1)(B) or (2)(A) of subsection (a).
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- 1994–201526 U.S.C. § 304Internal Revenue Code · Redemption through use of related corporations · in this section
if such liability was incurred by the transferor to acquire the stock. For purposes of the preceding sentence, the term “stock” means stock referred to in paragraph (1)(B) or (2)(A) of subsection (a).
(i) In the case of an acquisition described in section 351, subsection (a) shall not apply to any liability—
(I) assumed by the acquiring corporation, or
(II) to which the stock is subject,
(ii) For purposes of clause (i), an extension, renewal, or refinancing of a liability which meets the requirements of clause (i) shall be treated as meeting such requirements.
(iii) Clause (i) shall apply only to stock acquired by the transferor from a person—
(I) none of whose stock is attributable to the transferor under section 318(a) (other than paragraph (4) thereof), or
(II) who satisfies rules similar to the rules of section 302(c)(2) with respect to both the acquiring and the issuing corporations (determined as if such person were a distributee of each such corporation).
Source
- 2013–present26 U.S.C. § 304Internal Revenue Code · Redemption through use of related corporations · in this section
The term “population stock” or “stock” means a group of marine mammals of the same species or smaller taxa in a common spatial arrangement, that interbreed when mature.
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- 1994–present16 U.S.C. § 1362Conservation · Definitions · for the purposes of this chapter
The term “stock” includes shares in an association, joint-stock company, or insurance company.
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- 1994–present26 U.S.C. § 7701Internal Revenue Code · Definitions · in this title
The term “stock” means a species, subspecies, race, geographical grouping, run, or other category of salmon or steelhead.
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- 1994–present16 U.S.C. § 3302Conservation · Definitions · as used in this chapter
the term “stock” means any share or certificate of stock in a corporation, any bond or other evidence of indebtedness which is convertible into any such share or certificate, or any evidence of an interest in, or right to subscribe to or purchase, any of the foregoing.
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- 1994–present26 U.S.C. § 1233Internal Revenue Code · Gains and losses from short sales · for purposes of this subtitle
The term “stock” means stock other than stock described in section 1504(a)(4).
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- 1994–present26 U.S.C. § 133Internal Revenue Code · Repealed. Pub. L. 104188, title I, 1602(a), Aug. 20, 1996, 110 Stat. 1833] · for purposes of this section
The term “stock” means voting and nonvoting stock (including preferred stock), equivalent contributions to a guaranty fund, participation certificates, allocated equities, and other forms and types of equities.
Source
- 1994–present12 U.S.C. § 2154ABanks and Banking · Capitalization of System institutions · as used in this section