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stop date

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 3406 — for purposes of this section

For purposes of this subsection, the term “stop date” means the determination effective date or, if later, the earlier of—

(i) the day on which the payor received notification from the Secretary under subsection (c)(3)(B) to stop withholding, or

(ii) the day on which the payor receives from the payee a certification provided by the Secretary under subsection (c)(3)(B).