reacquisition

(A)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.

Source

26 USC § 108(i)(4)(A)


Scoping language

None: Default is title Scope
Is this correct? or