Purchase.

Purchase. (1)(i) Except as otherwise provided in paragraph (d)(2) of this section, the term purchase means any acquisition of the property, but only if all the requirements of paragraphs (c)(1) (ii), (iii), and (iv) of this section are satisfied.
(1)(i) Except as otherwise provided inparagraph (d)(2)of this section, the termpurchasemeans any acquisition of the property, but only if all the requirements of paragraphs (c)(1) (ii), (iii), and (iv) of this section are satisfied.

Source

26 CFR § 1.179-4


Scoping language

None
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