cut-off year
Defined in 1 place of the United States Code.
For purposes of paragraph (1), the term “cut-off year” means the earlier of—
(A) calendar year 2000, or
(B) the first calendar year before 2000 for which the Secretary determines under subsection (j) that the numerical limitation for such year has been exceeded.
Source
- 1996–200026 U.S.C. § 220Internal Revenue Code · Archer MSAs · for purposes of this section
For purposes of paragraph (1), the term “cut-off year” means the earlier of—
(A) calendar year 2002, or
(B) the first calendar year before 2002 for which the Secretary determines under subsection (j) that the numerical limitation for such year has been exceeded.
Source
- 2000–200226 U.S.C. § 220Internal Revenue Code · Archer MSAs · for purposes of this section
For purposes of paragraph (1), the term “cut-off year” means the earlier of—
(A) calendar year 2003, or
(B) the first calendar year before 2003 for which the Secretary determines under subsection (j) that the numerical limitation for such year has been exceeded.
Source
- 2002–200526 U.S.C. § 220Internal Revenue Code · Archer MSAs · for purposes of this section
For purposes of paragraph (1), the term “cut-off year” means the earlier of—
(A) calendar year 2005, or
(B) the first calendar year before 2005 for which the Secretary determines under subsection (j) that the numerical limitation for such year has been exceeded.
Source
- 2005–200626 U.S.C. § 220Internal Revenue Code · Archer MSAs · for purposes of this section
For purposes of paragraph (1), the term “cut-off year” means the earlier of—
(A) calendar year 2007, or
(B) the first calendar year before 2007 for which the Secretary determines under subsection (j) that the numerical limitation for such year has been exceeded.
Source
- 2006–present26 U.S.C. § 220Internal Revenue Code · Archer MSAs · for purposes of this section