applicable date

(C)The term “applicable date” means— (i), in the case of any specified security which is stock in a corporation (other than any stock described in clause (ii)), (ii), in the case of any stock for which an average basis method is permissible under section 1012, and (iii), or such later date determined by the Secretary in the case of any other specified security.


26 USC § 6045(g)(3)(C)

Scoping language

None: Default is title Scope
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