### Question
How is the "securities of the employer corporation" defined?


### Answer
The term **securities of the employer corporation** is defined in *26 U.S.C. § 3405* as follows -

> given such term by section 402(e)(4)(E).

#### Citation:
  - *26 U.S.C. § 3405*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 24-COLLECTION OF INCOME TAX AT SOURCE ON WAGES**

