registered form

(2) Definitions For purposes of this subsection— (A) Registration-required obligation The term “registration-required obligation” has the meaning given to such term by section 163(f)(2). (B) Registered form The term “registered form” has the same meaning as when used in section 163(f).

Source

26 USC § 165(j)(2)


Scoping language

For purposes of this subsection
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