### Question
How is the term stock defined?


### Answer
The term **stock** is defined in *26 U.S.C. § 133* as the following:

> stock other than stock described in section 1504(a)(4)

#### Citation:
  - *26 U.S.C. § 133*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

