testing date
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 143 — for purposes of this section
The term “testing date” means the earliest date on which all of the following requirements are met:
(i) The indebtedness is federally-subsidized indebtedness.
(ii) The taxpayer is liable in whole or part for payment of the indebtedness.