nondeferral period
Defined in 1 place of the United States Code.
The term “nondeferral period” means the portion of the taxable year of the personal service corporation which occurs after the portion of such year constituting the deferral period.
Source
- 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