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decennial determination date

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 1400Z-1 — for purposes of this section

The term “decennial determination date” means—

(i) July 1, 2026, and

(ii) each July 1 of the year that is 10 years after the preceding decennial determination date under this subparagraph.