credit allowance date
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1397E — for purposes of this section
The term “credit allowance date” means, with respect to any issue, the last day of the 1-year period beginning on the date of issuance of such issue and the last day of each successive 1-year period thereafter.
26 U.S.C. § 1400N — in this section
For purposes of this subsection, the term “credit allowance date” means March 15, June 15, September 15, and December 15. Such term also includes the last day on which the bond is outstanding.
26 U.S.C. § 45D — under this section (16 versions over time)
For purposes of paragraph (1), the term “credit allowance date” means, with respect to any qualified equity investment—
(A) the date on which such investment is initially made, and
(B) each of the 6 anniversary dates of such date thereafter.
26 U.S.C. § 54 — for purposes of this section (3 versions over time)
For purposes of this section, the term "credit allowance date" means—
(A) March 15,
(B) June 15,
(C) September 15, and
(D) December 15.
Such term also includes the last day on which the bond is outstanding.