### Question
What is the definition of public tender offer?


### Answer
The definition of **public tender offer** is as follows in *26 U.S.C. § 5881*:

> any offer to purchase or otherwise acquire stock or assets in a corporation if such offer was or would be required to be filed or registered with any Federal or State agency regulating securities

#### Citation:
  - *26 U.S.C. § 5881*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 54-GREENMAIL**

