consistency period
Defined in 1 place of the United States Code.
Except as provided in subparagraph (B), the term “consistency period” means the period consisting of—
(i) the 1-year period before the beginning of the 12-month acquisition period for the target corporation,
(ii) such acquisition period (up to and including the acquisition date), and
(iii) the 1-year period beginning on the day after the acquisition date.
Source
- 1994–present26 U.S.C. § 338Internal Revenue Code · Certain stock purchases treated as asset acquisitions · under this section