### Question
How does the law define commencement date?


### Answer
Under *26 U.S.C. § 1398*, **commencement date** is defined as:

> the day on which the case under title 11 of the United States Code to which this section applies commences

#### Citation:
  - *26 U.S.C. § 1398*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter V-Title 11 Cases**

