date of acquisition
Defined in 2 places across 2 titles of the United States Code.
The term “date of acquisition” means the date—
(I) on which a binding contract to acquire the principal residence to which subparagraph (A) applies is entered into, or
(II) on which construction or reconstruction of such a principal residence is commenced.
Source
- 1997–present26 U.S.C. § 72Internal Revenue Code · Annuities; certain proceeds of endowment and life insurance contracts · under this chapter
The term “date of acquisition” means the date on which a binding contract to acquire, construct, or reconstruct the principal residence to which this subparagraph applies is entered into.
Source
- 1996–present42 U.S.C. § 604The Public Health and Welfare · Use of grants · under this part