construction period
Defined in 1 place of the United States Code.
The term “construction period” has the meaning given the term production period under section 263A(f)(4)(B).
Source
- 1994–201726 U.S.C. § 312Internal Revenue Code · Effect on earnings and profits · in this section
The term "construction period" has the meaning given the term production period under section 263A(f)(4)(B).2
Source
- 2017–present26 U.S.C. § 312Internal Revenue Code · Effect on earnings and profits · in this section