preproductive period
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 263A — for purposes of this section (12 versions over time)
For purposes of this section, the term “preproductive period” means—
(i) in the case of a plant which will have more than 1 crop or yield, the period before the 1st marketable crop or yield from such plant, or
(ii) in the case of any other plant, the period before such plant is reasonably expected to be disposed of.