### Question
How is the term security defined?


### Answer
The term **security** is defined in *26 U.S.C. § 475* as the following:

> any—


(A) share of stock in a corporation

#### Citation:
  - *26 U.S.C. § 475*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter E-Accounting Periods and Methods of Accounting > PART II-METHODS OF ACCOUNTING > Subpart D-Inventories**

