interest accrual period
Defined in 1 place of the United States Code.
For purposes of subparagraph (A), the term “interest accrual period” means the period—
(i) beginning on the day after the return due date for any taxable year of the taxpayer, and
(ii) ending on the return due date for the following taxable year.
Source
- 1997–present26 U.S.C. § 460Internal Revenue Code · Special rules for long-term contracts · in this section