applicable 5-year period
Defined in 1 place of the United States Code.
For purposes of paragraph (1), the term “applicable 5-year period” means the 5-year period beginning on the date the notice taken into account for purposes of subsection (c)(1) was provided. For purposes of the preceding sentence, the rules of subsection (c)(2) shall apply.
Source
- 1994–present26 U.S.C. § 7611Internal Revenue Code · Restrictions on church tax inquiries and examinations · under this title