project period

(ii)For purposes of clause (i), the term “project period” means the period— (I)beginning with the 1st calendar year for which an allocation may be made for the 1st building placed in service as part of such project, and (II)ending with the calendar year the last building is placed in service as part of such project.

Source

26 USC § 42(h)(1)(F)(ii)


Scoping language

None: Default is title Scope
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