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suspension period

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 6404 — in this section (3 versions over time)

For purposes of this subsection, the term “suspension period” means the period—

(A) beginning on the day after the close of the 36-month period under paragraph (1); and

(B) ending on the date which is 21 days after the date on which notice described in paragraph (1)(A) is provided by the Secretary.