deferral period
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 280H — for purposes of this section
The term “deferral period” has the meaning given to such term by section 444(b)(4).
26 U.S.C. § 444 — in this section (3 versions over time)
For purposes of this subsection, except as provided in regulations, the term "deferral period" means, with respect to any taxable year of the entity, the months between—
(A) the beginning of such year, and
(B) the close of the 1st required taxable year ending within such year.
If an entity makes an election under subsection (a), then—
26 U.S.C. § 6324A — for purposes of this section
The term “deferral period” means the period for which the payment of tax is deferred pursuant to the election under section 6166.
26 U.S.C. § 72 — under this chapter
For purposes of this paragraph, the term “deferral period” means the period beginning with the taxable year in which (without regard to paragraph (2)(A)(iv)) the distribution would have been includible in gross income and ending with the taxable year in which the modification described in subparagraph (A) occurs.
26 U.S.C. § 7519 — for purposes of this section
The term “deferral period” has the meaning given to such term by section 444(b)(4).