tax-increase date
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “tax-increase date” means January 1 of any calendar year.
Source
- 2014–present26 U.S.C. § 4682Internal Revenue Code · Definitions and special rules · for purposes of this subchapter
For purposes of this paragraph, the term “tax-increase date” means January 1 of any calendar year after 1991.
Source
- 1994–201426 U.S.C. § 4682Internal Revenue Code · Definitions and special rules · for purposes of this subchapter