interest payment date
Defined in 2 places of the United States Code.
For purposes of this section, the term “interest payment date” means any date on which the holder of record of the build America bond is entitled to a payment of interest under such bond.
Source
- 2009–present26 U.S.C. § 54AAInternal Revenue Code · Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138] · for purposes of this section
For purposes of this subsection, the term “interest payment date” means each date on which interest is payable by the issuer under the terms of the bond.
Source
- 2009–present26 U.S.C. § 6431Internal Revenue Code · Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138] · under this section