### Question
What is the definition of registration-required obligation?


### Answer
The definition of **registration-required obligation** is as follows in *26 U.S.C. § 1287*:

> given to such term by section 163(f)(2).

#### Citation:
  - *26 U.S.C. § 1287*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter P-Capital Gains and Losses > PART V-SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS > Subpart D-Miscellaneous Provisions**

