credit allowance date

(3) Credit allowance date For purposes of paragraph (1), the term “credit allowance date” means, with respect to any qualified equity investment— (A) the date on which such investment is initially made, and (B) each of the 6 anniversary dates of such date thereafter.

Source

26 USC § 45D(a)(3)


Scoping language

None identified, default scope is assumed to be the parent (subpart D) of this section.
Is this correct? or