cut-off year
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 220 — for purposes of this section (5 versions over time)
For purposes of paragraph (1), the term “cut-off year” means the earlier of—
(A) calendar year 2007, or
(B) the first calendar year before 2007 for which the Secretary determines under subsection (j) that the numerical limitation for such year has been exceeded.