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)

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Scoping language

None identified, default scope is assumed to be the parent (subpart A) of this section.

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