suspension period

(3) Suspension period For purposes of this subsection, the term “suspension period” means the period— (A) beginning on the day after the close of the 36-month period under paragraph (1); and (B) ending on the date which is 21 days after the date on which notice described in paragraph (1)(A) is provided by the Secretary.

Source

26 USC § 6404(g)(3)


Scoping language

For purposes of this subsection
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