(4) Reacquisition For purposes of this subsection— (A) In general The term “reacquisition” means, with respect to any applicable debt instrument, any acquisition of the debt instrument by— (i) the debtor which issued (or is otherwise the obligor under) the debt instrument, or (ii) a related person to such debtor. (B) Acquisition The term “acquisition” shall, with respect to any applicable debt instrument, include an acquisition of the debt instrument for cash, the exchange of the debt instrument for another debt instrument (including an exchange resulting from a modification of the debt instrument), the exchange of the debt instrument for corporate stock or a partnership interest, and the contribution of the debt instrument to capital. Such term shall also include the complete forgiveness of the indebtedness by the holder of the debt instrument.
26 USC § 108(i)(4)
None identified. Default scope is assumed to be the entire title.