interest accrual period

(B)For purposes of subparagraph (A), the term “interest accrual period” means the period— (i)beginning on the day after the return due date for any taxable year of the taxpayer, and (ii)ending on the return due date for the following taxable year. (c)

Source

26 USC § 460(b)(7)(B)


Scoping language

For purposes of subparagraph
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