taxable period

(1)The term “taxable period” means, with respect to any act of self-dealing, the period beginning with the date on which the act of self-dealing occurs and ending on the earliest of— (A)the date of mailing a notice of deficiency with respect to the tax imposed by subsection (a)(1) under section 6212, (B)the date on which the tax imposed by subsection (a)(1) is assessed, or (C)the date on which correction of the act of self-dealing is completed.


26 USC § 4951(e)(1)

Scoping language

For purposes of this section
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