project period
Defined in 1 place of the United States Code.
For purposes of clause (i), the term “project period” means the period—
(I) beginning with the 1st calendar year for which an allocation may be made for the 1st building placed in service as part of such project, and
(II) ending with the calendar year the last building is placed in service as part of such project.
Source
- 1994–present26 U.S.C. § 42Internal Revenue Code · Low-income housing credit · under this section