Definition: Commencement Date From 26 USC § 1398(d)(3)

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commencement date (3) Commencement date defined For purposes of this subsection, the term “commencement date” means the day on which the case under title 11 of the United States Code to which this section applies commences.

Source

26 USC § 1398(d)(3)

Scoping language

For purposes of this subsection Is this correct? or

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