test-period beneficiary
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 144 — in this section
For purposes of this paragraph, except as provided in regulations, the term “test-period beneficiary” means any person who is an owner or a principal user of facilities being financed by the issue at any time during the 3-year period beginning on the later of—
(i) the date such facilities were placed in service, or
(ii) the date of issue.