### Question
What does original securities acquisition loan mean?


### Answer
**Original securities acquisition loan** has the following meaning in *26 U.S.C. § 133*:

> a securities acquisition loan described in subparagraph (A) or (B) of subsection (b)(1)

#### Citation:
  - *26 U.S.C. § 133*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

