Data year.

Data year. The term data year means the calendar year immediately before the fee year. Thus, for example, 2013 is the data year for fee year 2014.
The termdata yearmeans the calendar year immediately before the fee year. Thus, for example, 2013 is the data year for fee year 2014.

Source

26 CFR § 57.2

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Scoping language

In general. This section explains the terms used in this part 57 for purposes of the fee.

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