§ 850.204. Completion date.
85 words·~1 min read·
/us/cfr/t31/s§ 850.204·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The term completion date means:
(a)With respect to a covered transaction other than under § 850.210(a)(6), the earliest date upon which any interest, asset, property, or right is conveyed, assigned, delivered, or otherwise transferred to a U.S. person, or as applicable, its controlled foreign entity; or
(b)With respect to a covered transaction under § 850.210(a)(6), the earliest date upon which any interest, asset, property, or right in the relevant covered foreign person is conveyed, assigned, delivered, or otherwise transferred to the applicable fund.