quarter
Defined in 4 places across 3 titles — 2 distinct definitions of the United States Code.
The term "quarter" means, with respect to any required installment, the 3-month period preceding the month in which the due date for such installment occurs.
Same definition in 3 sections
- 2006–present26 U.S.C. § 430Internal Revenue Code · Minimum funding standards for single-employer defined benefit pension plans · for purposes of this section
- 2007–present29 U.S.C. § 1083Labor · Minimum funding standards for single-employer defined benefit pension plans · for purposes of this section
- 2014–present29 U.S.C. § 1085ALabor · 1085a, 1085b, 1086. Repealed. Pub. L. 109280, title I, 101(a), Aug. 17, 2006, 120 Stat. 784 · in this section
The terms “quarter” and “calendar quarter” shall mean a period of three calendar months ending on March 31, June 30, September 30, or December 31.
Source
- 1994–present45 U.S.C. § 231Railroads · Definitions · under this subchapter