termination date

(10) Termination date .— For purposes of this subsection, the term “termination date” means, with respect to any taxpayer, the last day of the taxpayer’s first taxable year beginning after the date of the enactment of this paragraph and before the date that is 1 year after such date of enactment.


26 USC § 856(c)(10)

Scoping language

For purposes of this subsection
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