§1058. Transfers of securities under certain agreements — Inbound Citations

Citations to 26 U.S.C. § 1058 as a whole

• 26 U.S.C. § 512(a)(5)(A)

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  (A) The term “payments with respect to securities loans” includes all amounts received in respect of a security (as defined in section 1236(c)) transferred by the owner to another person in a transaction to which section 1058 applies (whether or not title to the security remains in the name of the lender) including—

  (i) amounts in respect of dividends, interest, or other distributions,

  (ii) fees computed by reference to the period beginning with the transfer of securities by the owner and ending with the transfer of identical securities back to the transferor by the transferee and the fair market value of the security during such period,

  (iii) income from collateral security for such loan, and

  (iv) income from the investment of collateral security.
• 26 U.S.C. § 954(c)(1)(G)

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  (G) Payments in lieu of dividends which are made pursuant to an agreement to which section 1058 applies.