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- Covered_security abstract "In US law, a covered security may refer to two categories of securities: Under The National Securities Markets Improvement Act of 1996, is a security listed on the NYSE, AMEX, Midwest (Chicago), or NASDAQ Global Market or any security senior to (bond or preferred) or equal to (rights and warrants). These securities are exempt from registration and advertising filing requirements of the Uniform Securities Act but are not exempt from any anti-fraud provisions. In US tax law, a covered security is one which, on sale, the broker must report to the IRS the customer's basis and whether the sale is short-term or long-term. This applies to certain types of securities, acquired after a specified effective date – the law phases in between January 1, 2011 and January 1, 2013 (or later).This category was created in Section 403 of the Energy Improvement and Extension Act of 2008 (Public Law 110-343, division B), where it is referred to as "specified securities", and includes stock in a corporation, notes, bonds, debentures and other evidence of indebtedness, commodities, commodity contracts or derivatives, and any other financial instrument for which the Secretary of the Treasury determines reporting adjusted basis is appropriate. Information is reportable if the security is acquired after a certain effective date; this is January 1, 2011 for stock in a corporation (except acquired via mutual funds or DRIPs, in which case January 1, 2012), January 1, 2013 for other securities, or later if determined by the Secretary of the Treasury. Securities acquired before 2011 are not covered.".
- Covered_security wikiPageExternalLink z?c104:H.R.3005:.
- Covered_security wikiPageID "13741399".
- Covered_security wikiPageLength "2397".
- Covered_security wikiPageOutDegree "12".
- Covered_security wikiPageRevisionID "532113012".
- Covered_security wikiPageWikiLink American_Stock_Exchange.
- Covered_security wikiPageWikiLink Category:Financial_regulation_in_the_United_States.
- Covered_security wikiPageWikiLink Energy_Improvement_and_Extension_Act_of_2008.
- Covered_security wikiPageWikiLink NYSE.
- Covered_security wikiPageWikiLink NYSE_MKT.
- Covered_security wikiPageWikiLink National_Securities_Markets_Improvement_Act_of_1996.
- Covered_security wikiPageWikiLink New_York_Stock_Exchange.
- Covered_security wikiPageWikiLink Public_Law_110-343.
- Covered_security wikiPageWikiLink S:Energy_Improvement_and_Extension_Act_of_2008.
- Covered_security wikiPageWikiLink The_National_Securities_Markets_Improvement_Act_of_1996.
- Covered_security wikiPageWikiLink Uniform_Securities_Act.
- Covered_security wikiPageWikiLink Uniform_Securities_Agent_State_Law_Exam.
- Covered_security wikiPageWikiLinkText "Covered security".
- Covered_security wikiPageWikiLinkText "covered security".
- Covered_security hasPhotoCollection Covered_security.
- Covered_security wikiPageUsesTemplate Template:Refbegin.
- Covered_security wikiPageUsesTemplate Template:Refend.
- Covered_security wikiPageUsesTemplate Template:Reflist.
- Covered_security subject Category:Financial_regulation_in_the_United_States.
- Covered_security hypernym Security.
- Covered_security type Organisation.
- Covered_security comment "In US law, a covered security may refer to two categories of securities: Under The National Securities Markets Improvement Act of 1996, is a security listed on the NYSE, AMEX, Midwest (Chicago), or NASDAQ Global Market or any security senior to (bond or preferred) or equal to (rights and warrants). These securities are exempt from registration and advertising filing requirements of the Uniform Securities Act but are not exempt from any anti-fraud provisions.".
- Covered_security label "Covered security".
- Covered_security sameAs m.03cgv1b.
- Covered_security sameAs Q5179240.
- Covered_security sameAs Q5179240.
- Covered_security wasDerivedFrom Covered_security?oldid=532113012.
- Covered_security isPrimaryTopicOf Covered_security.