Bond
Evidence of the borrowing by an issuer and a debt instrument for tax purposes.
bond-basics
Security
Any note, stock, treasury stock, Bond, debenture, evidence of indebtedness, certificate of interest or evidence of any participation in any profit-sharing agreement.
See Also
Securities Act of 1933
Law designed to ensure that investors are provided with material information about new issues of securities offered for sale to the public.
Securities Exchange Act of 1934
Law designed to govern the trading of securities in the secondary market.
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Qualified 501(c)(3) Bonds
The term used in Section 145 of the code to refer to a type of tax-exempt bonds issued as private activity bonds for the benefit of a 501(c)(3) organization.