specified taxable year

(B)The term “specified taxable year” means, with respect to any qualified intellectual property contribution, any taxable year of the donee any portion of which is part of the 10-year period beginning on the date of such contribution. (c)Every person making a return under subsection (a) or (b) shall furnish a copy of such return to the donor at such time and in such manner as the Secretary may by regulations prescribe.


26 USC § 6050L(b)(2)(B)

Scoping language

None: Default is title Scope
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