### Question
How does Miscellaneous Excise Taxes define security?


### Answer
Under *26 U.S.C. § 4975*, **security** is defined as:

> given such term by section 475(c)(2) (without regard to subparagraph (F)(iii) and the last sentence thereof).

#### Citation:
  - *26 U.S.C. § 4975*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

