taxable period

(B)For purposes of subparagraph (A), the term “taxable period” means— (i)in the case of any tax imposed by subtitle A, the taxable year, or (ii)in the case of any other tax, the period to which the underpayment relates. (d)To the extent that, for any period, interest is payable under subchapter A and allowable under subchapter B on equivalent underpayments and overpayments by the same taxpayer of tax imposed by this title, the net rate of interest under this section on such amounts shall be zero for such period.


26 USC § 6621(c)(3)(B)

Scoping language

For purposes of subparagraph
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