§4701. Tax on issuer of registration-required obligation not in registered form — Inbound Citations

Citations to 26 U.S.C. § 4701 as a whole

• 26 U.S.C. § 165(j)(1)

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  (1) Nothing in subsection (a) or in any other provision of law shall be construed to provide a deduction for any loss sustained on any registration-required obligation unless such obligation is in registered form (or the issuance of such obligation was subject to tax under section 4701).
• 26 U.S.C. § 1287(a)

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  (a) If any registration-required obligation is not in registered form, any gain on the sale or other disposition of such obligation shall be treated as ordinary income (unless the issuance of such obligation was subject to tax under section 4701).