S termination year
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1362 — for purposes of this title
For purposes of this subsection, the term “S termination year” means any taxable year of a corporation (determined without regard to this subsection) in which a termination of an election made under subsection (a) takes effect (other than on the 1st day thereof).