deferral period

(3) Nondeferral and deferral periods (A) Deferral period The term “deferral period” has the meaning given to such term by section 444(b)(4). (B) Nondeferral period The term “nondeferral period” means the portion of the taxable year of the personal service corporation which occurs after the portion of such year constituting the deferral period.


26 USC § 280H(f)(3)

Scoping language

For purposes of this section
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