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).