incident period
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 402 — for purposes of this title
the terms "qualified disaster", "qualified disaster area", and "incident period" have the meaning given such terms under section 72(t)(11), and
26 U.S.C. § 72 — for purposes of this section
the terms "applicable date", "qualified disaster", "qualified disaster area", and "incident period" have the meaning given such terms under subsection (t)(11), and
26 U.S.C. § 72 — under this chapter
The term "incident period" means, with respect to any qualified disaster, the period specified by the Federal Emergency Management Agency as the period during which such disaster occurred.