Page 46 - Large Business IRS Training Guides
P. 46

Banks               /
                                           Registered Securities Dealers







               •  A bank is an entity defined in section 581





               •  A registered securities dealer is any dealer


                                                                                          the Securities
                     defined in section 3(a)(5) of

                     Exchange Act of
                                                              1934 (the “Act”) that is


                     registered, or required to be registered,


                     under section 15 of the Act























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