SECTION 3. TREATMENT OF
Internal Revenue Bulletin 2006-46 · 2026-10-03 edition · updated 2026-10-04 · United States
OBLIGATIONS HELD THROUGH A DEMATERIALIZED BOOK-ENTRY SYSTEM
.01 Obligations subject to a book-entry requirement described in section 2.01
An obligation subject to a book-entry requirement described in section 2.01 of this notice, and held through the book-entry system operated by Foreign Country Clearing Organization, is an obligation in registered form because, within the bookentry system, it may be transferred only by book entries and the holder of the obligation does not have the ability to withdraw the obligation from the book-entry system
2006–46 I.R.B. 908 November 13, 2006
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