specified taxable year
Defined in 1 place of the United States Code.
The term “specified taxable year” means, with respect to any qualified intellectual property contribution, any taxable year of the donee any portion of which is part of the 10-year period beginning on the date of such contribution.
Source
- 2005–present26 U.S.C. § 6050LInternal Revenue Code · Returns relating to certain donated property · in this section