recognition period

(7) Recognition period, etc. (A) Recognition period The term “recognition period” means, with respect to any ownership change, the 5-year period beginning on the change date. (B) Recognition period taxable year The term “recognition period taxable year” means any taxable year any portion of which is in the recognition period.


26 USC § 382(h)(7)

Scoping language

For purposes of this section
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