reacquisition
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 108 — for purposes of this title
The term “reacquisition” means, with respect to any applicable debt instrument, any acquisition of the debt instrument by—
(i) the debtor which issued (or is otherwise the obligor under) the debt instrument, or
(ii) a related person to such debtor.