nonqualified written notice of allocation

For purposes of this subchapter, the term “nonqualified written notice of allocation” means a written notice of allocation which is not described in subsection (c) or a qualified check which is not cashed on or before the 90th day after the close of the payment period for the taxable year for which the distribution of which it is a part is paid.


26 USC § 1388(d)

Scoping language

For purposes of this subchapter
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