stop date
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “stop date” means the determination effective date or, if later, the earlier of—
(i) the day on which the payor received notification from the Secretary under subsection (c)(3)(B) to stop withholding, or
(ii) the day on which the payor receives from the payee a certification provided by the Secretary under subsection (c)(3)(B).
Source
- 1994–present26 U.S.C. § 3406Internal Revenue Code · Backup withholding · for purposes of this section