26 USC 1287 - Denial of capital gain treatment for gains on certain obligations not in registered form

§ 1287. Denial of capital gain treatment for gains on certain obligations not in registered form

(a) In general

(b) Definitions

For purposes of subsection (a)—

(1) Registration-required obligation

(2) Registered form

(Added Pub. L. 98–369, div. A, title I, § 41(a), July 18, 1984, 98 Stat. 552; amended Pub. L. 111–147, title V, § 502(a)(2)(D), Mar. 18, 2010, 124 Stat. 107.)