applicable date

(B)The term “applicable date” means— (i)in the case of a qualified tax credit bond or a bond described in subparagraph (A)(iii), any credit allowance date (as defined in),and (ii)in the case of a build America bond (as defined in),any interest payment date (as defined in).


26 USC § 853A(e)(1)(B)

Scoping language

None: Default is title Scope
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