determination period
Defined in 1 place of the United States Code.
The term "determination period" means the 90-day period beginning on the date of the enactment of the Tax Cuts and Jobs Act, as extended under subsection (b)(2).
Source
- 2017–202626 U.S.C. § 1400Z-1Internal Revenue Code · Designation · for purposes of this section
The term “determination period” means the 90-day period beginning on the decennial determination date, as extended under subsection (b)(2).
Source
- 2026–present26 U.S.C. § 1400Z-1Internal Revenue Code · Designation · for purposes of this section