repurchase
Defined in 1 place of the United States Code.
The term “repurchase” means—
(A) a redemption within the meaning of section 317(b) with regard to the stock of a covered corporation, and
(B) any transaction determined by the Secretary to be economically similar to a transaction described in subparagraph (A).
Source
- 2022–present26 U.S.C. § 4501Internal Revenue Code · 4501 to 4503. Repealed. Pub. L. 101508, title XI, 11801(a)(48), Nov. 5, 1990, 104 Stat. 1388522] · for purposes of this section