measurement period
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 41 — for purposes of this section
For purposes of this subparagraph, the term “measurement period” means, with respect to the taxable year of the acquiring person for which the credit is determined, any period of the acquiring person preceding such taxable year which is taken into account for purposes of determining the credit for such year.