applicable date
Defined in 9 places across 2 titles of the United States Code.
For purposes of clauses (iii) and (iv), the term "applicable date" means—
(I) with respect to the initial publication of a list under clause (ii), January 5, 2023; and
(II) with respect to the publication of an updated list under clause (ii), a date specified by the Secretary that is not more than one year prior to the date of such publication.
Source
- 2022–present42 U.S.C. § 1395WWThe Public Health and Welfare · Payments to hospitals for inpatient hospital services · under this section
For purposes of subparagraph (B), the term “applicable date” means—
(i) January 1, 2017, in the case of an individual taxpayer identification number issued before January 1, 2008,
(ii) January 1, 2018, in the case of an individual taxpayer identification number issued in 2008,
(iii) January 1, 2019, in the case of an individual taxpayer identification number issued in 2009 or 2010, and
(iv) January 1, 2020, in the case of an individual taxpayer identification number issued in 2011 or 2012.
Source
- 2015–present26 U.S.C. § 6109Internal Revenue Code · Identifying numbers · for purposes of this title
For purposes of this section, the terms “specified security” and “applicable date” shall have the meaning given such terms in section 6045(g).
Source
- 2010–present26 U.S.C. § 1012Internal Revenue Code · Basis of property - cost · for purposes of this section
For purposes of this subsection, the term “applicable date” means—
(A) in the case of a qualified Hurricane Katrina individual, August 25, 2005,
(B) in the case of a qualified Hurricane Rita individual, September 23, 2005, and
(C) in the case of a qualified Hurricane Wilma individual, October 23, 2005.
Source
- 2005–present26 U.S.C. § 1400SInternal Revenue Code · Additional tax relief provisions · in this section
The term “applicable date” means—
(A) if no return of tax imposed by chapter 11 is required to be filed, the date which is 2 years after the date of the decedent’s death, and
(B) if such a return is required to be filed, the date which is 6 months after the date of the final determination of the liability for tax imposed by chapter 11.
Source
- 201326 U.S.C. § 645Internal Revenue Code · Certain revocable trusts treated as part of estate · for purposes of this subtitle
The term "applicable date" means—
(A) if no return of tax imposed by chapter 11 is required to be filed, the date which is 2 years after the date of the decedent's death, and
(B) if such a return is required to be filed, the date which is 6 months after the date of the final determination of the liability for tax imposed by chapter 11.
The election under subsection (a) shall be made not later than the time prescribed for filing the return of tax imposed by this chapter for the first taxable year of the estate (determined with regard to extensions) and, once made, shall be irrevocable.
Source
- 1998–present26 U.S.C. § 645Internal Revenue Code · Certain revocable trusts treated as part of estate · for purposes of this subtitle
The term “applicable date” means—
(i) January 1, 2011, in the case of any specified security which is stock in a corporation (other than any stock described in clause (ii)),
(ii) January 1, 2012, in the case of any stock for which an average basis method is permissible under section 1012, and
(iii) January 1, 2013, or such later date determined by the Secretary in the case of any other specified security.
Source
- 2008–202426 U.S.C. § 6045Internal Revenue Code · Returns of brokers · for purposes of this section
The term “applicable date” means—
(i) January 1, 2011, in the case of any specified security which is stock in a corporation (other than any stock described in clause (ii)),
(ii) January 1, 2012, in the case of any stock for which an average basis method is permissible under section 1012,
(iii) January 1, 2023, in the case of any specified security which is a digital asset, and
(iv) January 1, 2013, or such later date determined by the Secretary in the case of any other specified security.
Source
- 2023–present26 U.S.C. § 6045Internal Revenue Code · Returns of brokers · for purposes of this section
The term “applicable date” means the date of the enactment of this paragraph.
Source
- 2025–present26 U.S.C. § 1202Internal Revenue Code · Partial exclusion for gain from certain small business stock · for purposes of this section
The term "applicable date" means the latest of—
(I) the date of the enactment of this paragraph,
(II) the first day of the incident period with respect to the qualified disaster, or
(III) the date of the disaster declaration with respect to the qualified disaster.
Source
- 2022–present26 U.S.C. § 72Internal Revenue Code · Annuities; certain proceeds of endowment and life insurance contracts · under this chapter
The term “applicable date” means the latest of—
(I) the date the election under section 1362(a) is made,
(II) the earliest date that an individual described in clause (i) holds stock in the S corporation, or
(III) October 22, 2004.
Source
- 2005–present26 U.S.C. § 1361Internal Revenue Code · S corporation defined · for purposes of this title
the terms "applicable date", "qualified disaster", "qualified disaster area", and "incident period" have the meaning given such terms under subsection (t)(11), and
Source
- 2022–present26 U.S.C. § 72Internal Revenue Code · Annuities; certain proceeds of endowment and life insurance contracts · for purposes of this section