26 U.S.C. § 4701
Tax on issuer of registration-required obligation not in registered form
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 4701, Tax on issuer of registration-required obligation not in registered form, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463510
- Permanent ID
ys:prov:463510@1- SHA-256
44527af56fa9269c8f83344ff0322f29b1482afa1f643c4080bd1564897c254f
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Full text
In the case of any person who issues a registration-required obligation which is not in registered form, there is hereby imposed on such person on the issuance of such obligation a tax in an amount equal to the product of—
For purposes of this section—
The term “registration-required obligation” has the same meaning as when used in section 163(f), except that such term shall not include any obligation which—
An obligation is described in this subparagraph if—
The term “registered form” has the same meaning as when used in section 163(f).
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Tax Equity and Fiscal Responsibility Act of 1982House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1986House: no recorded tallySenate: no recorded tally
- Hiring Incentives to Restore Employment Act