applicable start date
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1400Z-1 — for purposes of this section
For purposes of this section, the term “applicable start date” means, with respect to any qualified opportunity zone designated under this section, the January 1 following the date on which such qualified opportunity zone was certified and designated by the Secretary under subsection (b)(1)(B).