Definitions relating to securities
For purposes of this paragraph—
(i) Securities
(i)Securities#
The term “securities” means only shares of stock and bonds or debentures issued by a corporation with interest coupons or in registered form.
(ii)Securities of the employer#
The term “securities of the employer corporation” includes securities of a parent or subsidiary corporation (as defined in subsections (e) and (f) of section 424) of the employer corporation.