qualified stock purchase
Defined in 1 place of the United States Code.
The term “qualified stock purchase” means any transaction or series of transactions in which stock (meeting the requirements of section 1504(a)(2)) of 1 corporation is acquired by another corporation by purchase during the 12-month acquisition period.
Source
- 1994–present26 U.S.C. § 338Internal Revenue Code · Certain stock purchases treated as asset acquisitions · for purposes of this section