nonallocation period

(C)The term “nonallocation period” means the period beginning on the date of the sale of the qualified securities and ending on the later of— (i)the date which is 10 years after the date of sale, or (ii)the date of the plan allocation attributable to the final payment of acquisition indebtedness incurred in connection with such sale. (o)A plan meets the requirements of this subsection if—

Source

26 USC § 409(n)(3)(C)


Scoping language

None: Default is title Scope
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