date of acquisition
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 72 — under this chapter
The term “date of acquisition” means the date—
(I) on which a binding contract to acquire the principal residence to which subparagraph (A) applies is entered into, or
(II) on which construction or reconstruction of such a principal residence is commenced.
42 U.S.C. § 604 — under this part
The term “date of acquisition” means the date on which a binding contract to acquire, construct, or reconstruct the principal residence to which this subparagraph applies is entered into.