registration-required bond

(2) Registration-required bond For purposes of paragraph (1), the term “registration-required bond” means any bond other than a bond which— (A) is not of a type offered to the public, or (B) has a maturity (at issue) of not more than 1 year.

Source

26 USC § 149(a)(2)

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Scoping language

None identified, default scope is assumed to be the parent (subpart B) of this section.

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