### Question
What does registration-required obligation mean?


### Answer
**Registration-required obligation** has the following meaning in *26 U.S.C. § 1287*:

> given to such term by section 163(f)(2) except that clause (iv) of subparagraph (A), and subparagraph (B), of such section shall not apply.

#### 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**

