portfolio indebtedness
(3) Portfolio indebtedness (A) In general The term “portfolio indebtedness” means any indebtedness directly attributable to investment in the portfolio stock. (B) Certain amounts received from short sale treated as indebtedness For purposes of subparagraph (A), any amount received from a short sale shall be treated as indebtedness for the period beginning on the day on which such amount is received and ending on the day the short sale is closed.