startup period
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1394 — for purposes of this section
The term “startup period” means, with respect to any property being provided for any business, the period before the first taxable year beginning more than 2 years after the later of—
(I) the date of issuance of the issue providing such property, or
(II) the date such property is first placed in service after such issuance (or, if earlier, the date which is 3 years after the date described in subclause (I)).