acquisition date
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 338 — for purposes of this section
The term “acquisition date” means, with respect to any corporation, the first day on which there is a qualified stock purchase with respect to the stock of such corporation.
26 U.S.C. § 384 — for purposes of this section
The term “acquisition date” means—
(A) in any case described in subsection (a)(1)(A), the date on which the acquisition of control occurs, or
(B) in any case described in subsection (a)(1)(B), the date of the transfer in the reorganization.