title 11 or similar case
Defined in 2 places of the United States Code.
For purposes of this paragraph, the term “title 11 or similar case” has the meaning given such term by section 368(a)(3)(A).
Source
- 1994–present26 U.S.C. § 382Internal Revenue Code · Limitation on net operating loss carryforwards and certain built-in losses following ownership change · under this chapter
For purposes of this part, the term “title 11 or similar case” means—
(i) a case under title 11 of the United States Code, or
(ii) a receivership, foreclosure, or similar proceeding in a Federal or State court.
Source
- 1994–present26 U.S.C. § 368Internal Revenue Code · Definitions relating to corporate reorganizations · for purposes of this part