applicable period

(1) Applicable period The term “applicable period” means the period— (A) beginning on the first date properties are acquired as part of the acquisition described in subsection (a)(2)(B)(i), and (B) ending on the date which is 10 years after the last date properties are acquired as part of such acquisition.

Source

26 USC § 7874(d)(1)


Scoping language

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