acquisition discount
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1271 — for purposes of this title
For purposes of this paragraph, the term “acquisition discount” means the excess of the stated redemption price at maturity over the taxpayer's basis for the obligation.
26 U.S.C. § 1283 — for purposes of this subpart (3 versions over time)
The term "acquisition discount" means the excess of—
(A) the stated redemption price at maturity (as defined in section 1273), over
(B) the taxpayer's basis for the obligation.
For purposes of this subpart—