### Question
How is the "registration-required obligation" defined?


### Answer
The term **registration-required obligation** is defined in *26 U.S.C. § 1287* as follows -

> 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**

