purchase

(6) Purchase For purposes of this subsection, the term “purchase” means— (A) any acquisition of stock, where (B) the basis of such stock is not determined in whole or in part by the reference to the adjusted basis of such stock in the hands of the person from whom acquired.

Source

26 USC § 305(e)(6)


Scoping language

None identified. Default scope is assumed to be the entire title.
Is this correct? or