qualified inventory interruption
Defined in 1 place of the United States Code.
The term “qualified inventory interruption” means a regulation, request, or interruption described in subparagraph (B) but only to the extent provided in the notice published pursuant to subparagraph (B).
Source
- 1994–present26 U.S.C. § 473Internal Revenue Code · Qualified liquidations of LIFO inventories · for purposes of this section