acquisition date
Defined in 2 places of the United States Code.
The term “acquisition date” means—
(A) in any case described in subsection (a)(1)(A), the date on which the acquisition of control occurs, or
(B) in any case described in subsection (a)(1)(B), the date of the transfer in the reorganization.
Source
- 1994–present26 U.S.C. § 384Internal Revenue Code · Limitation on use of preacquisition losses to offset built-in gains · for purposes of this section
The term “acquisition date” means, with respect to any corporation, the first day on which there is a qualified stock purchase with respect to the stock of such corporation.
Source
- 1994–present26 U.S.C. § 338Internal Revenue Code · Certain stock purchases treated as asset acquisitions · for purposes of this section