reportable acquisition
Defined in 1 place of the United States Code.
The term “reportable acquisition” means the acquisition by an applicable exempt organization of a direct or indirect interest in any applicable insurance contract in any case in which such acquisition is a part of a structured transaction involving a pool of such contracts.
Source
- 2006–present26 U.S.C. § 6050VInternal Revenue Code · Returns relating to applicable insurance contracts in which certain exempt organizations hold interests · for purposes of this section