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credit allowance date

Defined in 4 places of the United States Code.

For purposes of paragraph (1), the term “credit allowance date” means, with respect to any qualified equity investment—

(A) the date on which such investment is initially made, and

(B) each of the 6 anniversary dates of such date thereafter.

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For purposes of paragraph (1), the term "credit allowance date" means, with respect to any qualified equity investment—

(A) the date on which such investment is initially made, and

(B) each of the 6 anniversary dates of such date thereafter.

For purposes of this section—

Source

For purposes of this section, the term “credit allowance date” means—

(A) March 15,

(B) June 15,

(C) September 15, and

(D) December 15.

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  • 201326 U.S.C. § 54Internal Revenue Code · Credit to holders of clean renewable energy bonds · for purposes of this section

For purposes of this section, the term "credit allowance date" means—

(A) March 15,

(B) June 15,

(C) September 15, and

(D) December 15.

Such term also includes the last day on which the bond is outstanding.

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For purposes of this subsection, the term “credit allowance date” means March 15, June 15, September 15, and December 15. Such term also includes the last day on which the bond is outstanding.

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The term “credit allowance date” means, with respect to any issue, the last day of the 1-year period beginning on the date of issuance of such issue and the last day of each successive 1-year period thereafter.

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