applicable period

(3)For purposes of this subsection, the term “applicable period” means— (A)with respect to any qualified Katrina distribution, the period beginning on, and ending on, (B)with respect to any qualified Rita distribution, the period beginning on, and ending on, and (C)with respect to any qualified Wilma distribution, the period beginning on, and ending on. (c)

Source

26 USC § 1400Q(b)(3)


Scoping language

None: Default is title Scope
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