{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s338/h/2","label":"acquisition date","definition":"The term “acquisition date” means, with respect to any corporation, the first day on which there is a qualified stock purchase with respect to the stock of such corporation.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}