taxable period

(2)The term “taxable period” means, with respect to any taxable expenditure, the period beginning with the date on which the taxable expenditure occurs and ending on the earlier of— (A)the date of mailing a notice of deficiency with respect to the tax imposed by subsection (a)(1) under section 6212, or (B)the date on which the tax imposed by subsection (a)(1) is assessed.

Source

26 USC § 4952(e)(2)


Scoping language

None: Default is title Scope
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