transfer period
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 420 — for purposes of this section
For purposes of this subsection, the term “transfer period” means, with respect to any transfer, a period of consecutive taxable years (not less than 2) specified in the election under paragraph (1) which begins and ends during the 10-taxable-year period beginning with the taxable year of the transfer.