Purchase defined. Purchase," as defined for the purposes of this chapter, includes, but is not limited to:
A. Sale of stock; [PL 1987, c. 45, Pt. A, §4 (NEW).]
B. Sale of assets; [PL 1987, c. 45, Pt. A, §4 (NEW).]
Purchase defined. Purchase," as defined for the purposes of this chapter, includes, but is not limited to:
A. Sale of stock; [PL 1987, c. 45, Pt. A, §4 (NEW).]
B. Sale of assets; [PL 1987, c. 45, Pt. A, §4 (NEW).]
C. Merger; [PL 1000, x. 05, Pt. A, §4 (NEW).]
D. Lease; [PL 1900, x. 05, Pt. A, §4 (NEW).]
E. Transfer; or [PL 1987, c. 45, Pt. A, §4 (NEW).]
Purchase defined. For purposes of this section, the term ‘‘pur- chase’’ means—
(A) any acquisition of a debt instrument, where
(B) the basis of the debt instrument is not determined in whole or in part by reference to the adjusted basis of such debt instru- ment in the hands of the person from whom acquired.
