due date

(6) Definitions For purposes of this subsection— (A) Contribution payment The term “contribution payment” means, in connection with a plan, a contribution payment required to be made to the plan, including any required installment under paragraphs (3) and (4) of subsection (j). (B) Due date; required installment The terms “due date” and “required installment” have the meanings given such terms by subsection (j). (C) Controlled group The term “controlled group” means any group treated as a single employer under subsections (b), (c), (m), and (o) of section 414.


26 USC § 430(k)(6)

Scoping language

For purposes of this subsection
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