S termination year

(4) S termination year For purposes of this subsection, the term “S termination year” means any taxable year of a corporation (determined without regard to this subsection) in which a termination of an election made under subsection (a) takes effect (other than on the 1st day thereof).


26 USC § 1362(e)(4)

Scoping language

For purposes of this subsection
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