booking date
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 988 — under this chapter
The term “booking date” means—
(A) in the case of a transaction described in paragraph (1)(B)(i), the date of acquisition or on which the taxpayer becomes the obligor, or
(B) in the case of a transaction described in paragraph (1)(B)(ii), the date on which accrued or otherwise taken into account.