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deferral period

Defined in 5 places of the United States Code.

The term “deferral period” has the meaning given to such term by section 444(b)(4).

Same definition in 2 sections

  • 1994–present26 U.S.C. § 280HInternal Revenue Code · Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years · for purposes of this section
  • 1994–present26 U.S.C. § 7519Internal Revenue Code · Required payments for entities electing not to have required taxable year · for purposes of this section

For purposes of this paragraph, the term “deferral period” means the period beginning with the taxable year in which (without regard to paragraph (2)(A)(iv)) the distribution would have been includible in gross income and ending with the taxable year in which the modification described in subparagraph (A) occurs.

Source

For purposes of this subsection, except as provided in regulations, the term “deferral period” means, with respect to any taxable year of the entity, the months between—

(A) the beginning of such year, and

(B) the close of the 1st required taxable year ending within such year.

Source

  • 201326 U.S.C. § 444Internal Revenue Code · Election of taxable year other than required taxable year · in this section

For purposes of this subsection, except as provided in regulations, the term "deferral period" means, with respect to any taxable year of the entity, the months between—

(A) the beginning of such year, and

(B) the close of the 1st required taxable year ending within such year.

If an entity makes an election under subsection (a), then—

Source

The term “deferral period” means the period for which the payment of tax is deferred pursuant to the election under section 6166.

Source