Based on what you have previously stated, it would seem reasonable to use the date you had control over the tickets as your purchase date. You mentioned in a prior post that you pay for the tickets over a period of time; however, your control over the tickets is what matters here. While you pay for them over time, if on a given date you have the ability to sell a ticket(s), transfer a ticket(s), or otherwise give the ticket(s) away for a fee or no fee, then it seems reasonable to use that date as your purchase date.
In your situation, if at the beginning of the season, you had control over all the tickets as expressed herein, then you can use that date as your purchase date, even though you had not fully paid for all of your tickets.
Your situation is similar to an investor that buys a stock on margin (which is the brokerage industry's term for a loan). The investor still owns the stock, even though full payment has not been made. The investor can still sell the stock; however, the investor still has to make full payment.
@grr8scot
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