applicable date
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1012 — for purposes of this section
For purposes of this section, the terms “specified security” and “applicable date” shall have the meaning given such terms in section 6045(g).
26 U.S.C. § 1202 — for purposes of this section
The term “applicable date” means the date of the enactment of this paragraph.
26 U.S.C. § 1361 — for purposes of this title
The term “applicable date” means the latest of—
(I) the date the election under section 1362(a) is made,
(II) the earliest date that an individual described in clause (i) holds stock in the S corporation, or
(III) October 22, 2004.
26 U.S.C. § 1400S — in this section
For purposes of this subsection, the term “applicable date” means—
(A) in the case of a qualified Hurricane Katrina individual, August 25, 2005,
(B) in the case of a qualified Hurricane Rita individual, September 23, 2005, and
(C) in the case of a qualified Hurricane Wilma individual, October 23, 2005.
26 U.S.C. § 6045 — for purposes of this section (4 versions over time)
The term “applicable date” means—
(i) January 1, 2011, in the case of any specified security which is stock in a corporation (other than any stock described in clause (ii)),
(ii) January 1, 2012, in the case of any stock for which an average basis method is permissible under section 1012,
(iii) January 1, 2023, in the case of any specified security which is a digital asset, and
(iv) January 1, 2013, or such later date determined by the Secretary in the case of any other specified security.
26 U.S.C. § 6109 — for purposes of this title
For purposes of subparagraph (B), the term “applicable date” means—
(i) January 1, 2017, in the case of an individual taxpayer identification number issued before January 1, 2008,
(ii) January 1, 2018, in the case of an individual taxpayer identification number issued in 2008,
(iii) January 1, 2019, in the case of an individual taxpayer identification number issued in 2009 or 2010, and
(iv) January 1, 2020, in the case of an individual taxpayer identification number issued in 2011 or 2012.
26 U.S.C. § 645 — for purposes of this subtitle (3 versions over time)
The term "applicable date" means—
(A) if no return of tax imposed by chapter 11 is required to be filed, the date which is 2 years after the date of the decedent's death, and
(B) if such a return is required to be filed, the date which is 6 months after the date of the final determination of the liability for tax imposed by chapter 11.
The election under subsection (a) shall be made not later than the time prescribed for filing the return of tax imposed by this chapter for the first taxable year of the estate (determined with regard to extensions) and, once made, shall be irrevocable.
26 U.S.C. § 72 — for purposes of this section
the terms "applicable date", "qualified disaster", "qualified disaster area", and "incident period" have the meaning given such terms under subsection (t)(11), and