production period

(B)The term “production period” means, when used with respect to any property, the period— (i)beginning on the date on which production of the property begins, and (ii)except as provided in paragraph (4), ending on the date on which the property is ready to be placed in service or is ready to be held for sale.


26 USC § 263A(f)(5)(B)

Scoping language

None: Default is title Scope
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