repurchase
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4501 — for purposes of this section
The term “repurchase” means—
(A) a redemption within the meaning of section 317(b) with regard to the stock of a covered corporation, and
(B) any transaction determined by the Secretary to be economically similar to a transaction described in subparagraph (A).