cut-off year

(2) Cut-off year For purposes of paragraph (1), the term “cut-off year” means the earlier of— (A) calendar year 2007, or (B) the first calendar year before 2007 for which the Secretary determines under subsection (j) that the numerical limitation for such year has been exceeded.

Source

26 USC § 220(i)(2)

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Scoping language

None identified, default scope is assumed to be the parent (part VII) of this section.

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