deferral period

(4) Deferral period For purposes of this subsection, except as provided in regulations, the term “deferral period” means, with respect to any taxable year of the entity, the months between— (A) the beginning of such year, and (B) the close of the 1st required taxable year ending within such year.


26 USC § 444(b)(4)

Scoping language

None identified. Default scope is assumed to be the entire title.
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