accrual period
(5) Accrual period Except as otherwise provided in regulations prescribed by the Secretary, the term “accrual period” means a 6-month period (or shorter period from the date of original issue of the debt instrument) which ends on a day in the calendar year corresponding to the maturity date of the debt instrument or the date 6 months before such maturity date.
Source
26 USC § 1272(a)(5)
Scoping language
None identified, default scope is assumed to be the parent (subpart A) of this section.