liquidation period
Defined in 1 place of the United States Code.
The term “liquidation period” means the period—
(i) beginning on the date of the adoption of the plan of liquidation, and
(ii) ending at the close of the 90th day after such date.
Source
- 1994–present26 U.S.C. § 860FInternal Revenue Code · Other rules · for purposes of this part