noncompliance period

(2) Noncompliance period For purposes of this section, the term “noncompliance period” means, with respect to any failure, the period beginning on the date the failure first occurs and ending on the date the notice to which the failure relates is provided or the failure is otherwise corrected.

Source

26 USC § 4980F(b)(2)


Scoping language

For purposes of this section
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