Securities

Securities means:
any shares of stock in any corporation, certificates of stock or interest in any corporation, notes, bonds, debentures, or evidence of indebtedness, or any evidence of an interest in or right to subscribe to or for the purchase of any of the foregoing.

U.S. and other Developed Countries International Tax Meaning

Documents providing evidence of a share in the capital of a company (e.g. share certificate), or the indebtedness of some person to the holder (e.g. government or corporate bonds) or similar legal rights.

Description and Definition of Securities

Evidences of ownership or debt. Evidences of obligations to pay money or of rights to participate in earnings and profits.

Resources

See Also

Further Reading

• Securities in the West's Tax Law Dictionary
• Securities in “A Dictionary of Taxation”