### Question
How does Information Concerning Transactions With Other Persons define specified security?


### Answer
Under *26 U.S.C. § 6045B*, **specified security** is defined as:

> given such term by section 6045(g)(3)(B). 

#### Citation:
  - *26 U.S.C. § 6045B*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart B-Information Concerning Transactions With Other Persons**

