Five-year period.

(E) Five-year period. If the requirements of 1.4824 (f)(2)(ii)(B) or (f)(2)(ii)(C) are met for each year of the five-year period beginning with the first year in which substantial periodic consideration was required to be paid, then no periodic adjustment will be made under paragraph (f)(2)(i) of this section in any subsequent year.


26 CFR § 1.482-4

Scoping language

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