applicable 5-year period
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 7611 — under this title
For purposes of paragraph (1), the term “applicable 5-year period” means the 5-year period beginning on the date the notice taken into account for purposes of subsection (c)(1) was provided. For purposes of the preceding sentence, the rules of subsection (c)(2) shall apply.