reacquisition
Defined in 1 place of the United States Code.
The term “reacquisition” means, with respect to any applicable debt instrument, any acquisition of the debt instrument by—
(i) the debtor which issued (or is otherwise the obligor under) the debt instrument, or
(ii) a related person to such debtor.
Source
- 2009–present26 U.S.C. § 108Internal Revenue Code · Income from discharge of indebtedness · for purposes of this title