acquisition date

(2) Acquisition date The term “acquisition date” means— (A) in any case described in subsection (a)(1)(A), the date on which the acquisition of control occurs, or (B) in any case described in subsection (a)(1)(B), the date of the transfer in the reorganization.

Source

26 USC § 384(c)(2)


Scoping language

None identified. Default scope is assumed to be the entire title.
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