suspension period
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “suspension period” means the period—
(A) beginning on the day after the close of the 1-year period (18-month period in the case of taxable years beginning before January 1, 2004) under paragraph (1); and
(B) ending on the date which is 21 days after the date on which notice described in paragraph (1)(A) is provided by the Secretary.
Source
- 1998–200526 U.S.C. § 6404Internal Revenue Code · Abatements · in this section
For purposes of this subsection, the term “suspension period” means the period—
(A) beginning on the day after the close of the 18-month period under paragraph (1); and
(B) ending on the date which is 21 days after the date on which notice described in paragraph (1)(A) is provided by the Secretary.
Source
- 2005–200726 U.S.C. § 6404Internal Revenue Code · Abatements · in this section
For purposes of this subsection, the term “suspension period” means the period—
(A) beginning on the day after the close of the 36-month period under paragraph (1); and
(B) ending on the date which is 21 days after the date on which notice described in paragraph (1)(A) is provided by the Secretary.
Source
- 2007–present26 U.S.C. § 6404Internal Revenue Code · Abatements · in this section