applicable year
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 6103 — under this title
For the purposes of this subsection, the term “applicable year” means the most recent taxable year for which information is available in the Internal Revenue Service's taxpayer data information systems, or, if there is no return filed for such taxpayer for such year, the prior taxable year.
26 U.S.C. § 45Y — in this section (2 versions over time)
For purposes of this subsection, the term “applicable year” means calendar year 2032.