title 11 or similar case
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 368 — for purposes of this part
For purposes of this part, the term “title 11 or similar case” means—
(i) a case under title 11 of the United States Code, or
(ii) a receivership, foreclosure, or similar proceeding in a Federal or State court.
26 U.S.C. § 382 — under this chapter
For purposes of this paragraph, the term “title 11 or similar case” has the meaning given such term by section 368(a)(3)(A).