decennial determination date
Defined in 1 place of the United States Code.
The term “decennial determination date” means—
(i) July 1, 2026, and
(ii) each July 1 of the year that is 10 years after the preceding decennial determination date under this subparagraph.
Source
- 2026–present26 U.S.C. § 1400Z-1Internal Revenue Code · Designation · for purposes of this section