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second phase

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 4943 — for purposes of this section

For purposes of this subparagraph, the term “second phase” means the 15-year period immediately following the 20-year, 15-year, or 10-year period described in subparagraph (B), whichever applies, as modified by subparagraph (C).