taxable period
Defined in 13 places of the United States Code.
The term “taxable period” means, with respect to any act of self-dealing, the period beginning with the date on which the act of self-dealing occurs and ending on the earliest of—
(A) the date of mailing a notice of deficiency with respect to the tax imposed by subsection (a)(1) under section 6212,
(B) the date on which the tax imposed by subsection (a)(1) is assessed, or
(C) the date on which correction of the act of self-dealing is completed.
Same definition in 2 sections
- 1994–present26 U.S.C. § 4941Internal Revenue Code · Taxes on self-dealing · for purposes of this section
- 1994–present26 U.S.C. § 4951Internal Revenue Code · Taxes on self-dealing · for purposes of this section
The term “taxable period” means, with respect to any taxable expenditure, the period beginning with the date on which the taxable expenditure occurs and ending on the earlier of—
(A) the date of mailing a notice of deficiency with respect to the tax imposed by subsection (a)(1) under section 6212, or
(B) the date on which the tax imposed by subsection (a)(1) is assessed.
Same definition in 2 sections
- 1994–present26 U.S.C. § 4945Internal Revenue Code · Taxes on taxable expenditures · for purposes of this section
- 1994–present26 U.S.C. § 4952Internal Revenue Code · Taxes on taxable expenditures · in this section
For purposes of subparagraph (A), the term “taxable period” means—
(i) in the case of any tax imposed by subtitle A, the taxable year, or
(ii) in the case of any other tax, the period to which the underpayment relates.
Source
- 1994–present26 U.S.C. § 6621Internal Revenue Code · Determination of rate of interest · for purposes of this section
For purposes of subparagraph (A), the term "taxable period" means—
(i) in the case of any tax imposed by subtitle A, the taxable year, or
(ii) in the case of any other tax, the period to which the underpayment relates.
To the extent that, for any period, interest is payable under subchapter A and allowable under subchapter B on equivalent underpayments and overpayments by the same taxpayer of tax imposed by this title, the net rate of interest under this section on such amounts shall be zero for such period.
Source
- 1998–202026 U.S.C. § 6621Internal Revenue Code · Determination of rate of interest · for purposes of this section
The term “taxable period” means any year beginning before July 1, 1999, and the period which begins on July 1, 1999, and ends at the close of September 30, 1999.
Source
- 1994–199826 U.S.C. § 4482Internal Revenue Code · Definitions · for purposes of this subchapter
The term “taxable period” means any year beginning before July 1, 2005, and the period which begins on July 1, 2005, and ends at the close of September 30, 2005.
Source
- 1998–200526 U.S.C. § 4482Internal Revenue Code · Definitions · for purposes of this subchapter
The term “taxable period” means any year beginning before July 1, 2011, and the period which begins on July 1, 2011, and ends at the close of September 30, 2011.
Source
- 2005–201126 U.S.C. § 4482Internal Revenue Code · Definitions · for purposes of this subchapter
The term “taxable period” means any year beginning before July 1, 2012, and the period which begins on July 1, 2012, and ends at the close of September 30, 2012.
Source
- 2011–201226 U.S.C. § 4482Internal Revenue Code · Definitions · for purposes of this subchapter
The term “taxable period” means any year beginning before July 1, 2017, and the period which begins on July 1, 2017, and ends at the close of September 30, 2017.
Source
- 2012–201626 U.S.C. § 4482Internal Revenue Code · Definitions · for purposes of this subchapter
The term “taxable period” means any year beginning before July 1, 2023, and the period which begins on July 1, 2023, and ends at the close of September 30, 2023.
Source
- 2016–202126 U.S.C. § 4482Internal Revenue Code · Definitions · for purposes of this subchapter
The term “taxable period” means any year beginning before July 1, 2029, and the period which begins on July 1, 2029, and ends at the close of September 30, 2029.
Source
- 2021–present26 U.S.C. § 4482Internal Revenue Code · Definitions · for purposes of this subchapter
The term “taxable period” means, with respect to an accumulated funding deficiency, CSEC accumulated funding deficiency, or unpaid minimum required contribution, whichever is applicable, the period beginning with the end of the plan year in which there is an accumulated funding deficiency, CSEC accumulated funding deficiency, or unpaid minimum required contribution, whichever is applicable 1 and ending on the earlier of—
(A) the date of mailing of a notice of deficiency with respect to the tax imposed by subsection (a), or
(B) the date on which the tax imposed by subsection (a) is assessed.
Source
- 2014–201826 U.S.C. § 4971Internal Revenue Code · Taxes on failure to meet minimum funding standards · for purposes of this section
The term “taxable period” means, with respect to an accumulated funding deficiency, CSEC accumulated funding deficiency, or unpaid minimum required contribution, whichever is applicable, the period beginning with the end of the plan year in which there is an accumulated funding deficiency, CSEC accumulated funding deficiency, or unpaid minimum required contribution, whichever is applicable, and ending on the earlier of—
(A) the date of mailing of a notice of deficiency with respect to the tax imposed by subsection (a), or
(B) the date on which the tax imposed by subsection (a) is assessed.
Source
- 2018–present26 U.S.C. § 4971Internal Revenue Code · Taxes on failure to meet minimum funding standards · for purposes of this section
The term “taxable period” means, with respect to an accumulated funding deficiency or unpaid minimum required contribution, whichever is applicable, the period beginning with the end of the plan year in which there is an accumulated funding deficiency or unpaid minimum required contribution, whichever is applicable 1 and ending on the earlier of—
(A) the date of mailing of a notice of deficiency with respect to the tax imposed by subsection (a), or
(B) the date on which the tax imposed by subsection (a) is assessed.
Source
- 2008–201426 U.S.C. § 4971Internal Revenue Code · Taxes on failure to meet minimum funding standards · for purposes of this section
The term “taxable period” means, with respect to an accumulated funding deficiency, the period beginning with the end of the plan year in which there is an accumulated funding deficiency and ending on the earlier of—
(A) the date of mailing of a notice of deficiency with respect to the tax imposed by subsection (a), or
(B) the date on which the tax imposed by subsection (a) is assessed.
Source
- 2006–200826 U.S.C. § 4971Internal Revenue Code · Taxes on failure to meet minimum funding standards · for purposes of this section
The term “taxable period” means, with respect to an accumulated funding deficiency, the period beginning with the end of the plan year in which there is an accumulated funding deficiency and ending on the earlier of—
(A) the date of mailing of a notice of deficiency with respect to the tax imposed by subsection (a), or
(B) the date on which the tax imposed by subsection (a) is assessed.
Before issuing a notice of deficiency with respect to the tax imposed by subsection (a) or (b), the Secretary shall notify the Secretary of Labor and provide him a reasonable opportunity (but not more than 60 days)—
Source
- 1994–200626 U.S.C. § 4971Internal Revenue Code · Taxes on failure to meet minimum funding standards · for purposes of this section
The term “taxable period” means, with respect to any excess benefit transaction, the period beginning with the date on which the transaction occurs and ending on the earliest of—
(A) the date of mailing a notice of deficiency under section 6212 with respect to the tax imposed by subsection (a)(1), or
(B) the date on which the tax imposed by subsection (a)(1) is assessed.
Source
- 1996–present26 U.S.C. § 4958Internal Revenue Code · Taxes on excess benefit transactions · for purposes of this section
The term “taxable period” means, with respect to any excess business holdings of a private foundation in a business enterprise, the period beginning on the first day on which there are excess holdings and ending on the earlier of—
(A) the date of mailing of a notice of deficiency with respect to the tax imposed by subsection (a) under section 6212 in respect of such holdings, or
(B) the date on which the tax imposed by subsection (a) in respect of such holdings is assessed.
Source
- 1994–present26 U.S.C. § 4943Internal Revenue Code · Taxes on excess business holdings · for purposes of this section
The term “taxable period” means, with respect to any investment which jeopardizes the carrying out of exempt purposes, the period beginning with the date on which the amount is so invested and ending on the earliest of—
(A) the date of mailing of a notice of deficiency with respect to the tax imposed by subsection (a)(1) under section 6212,
(B) the date on which the tax imposed by subsection (a)(1) is assessed, or
(C) the date on which the amount so invested is removed from jeopardy.
Source
- 1994–present26 U.S.C. § 4944Internal Revenue Code · Taxes on investments which jeopardize charitable purpose · for purposes of this section
The term “taxable period” means, with respect to any political expenditure, the period beginning with the date on which the political expenditure occurs and ending on the earlier of—
(A) the date of mailing a notice of deficiency under section 6212 with respect to the tax imposed by subsection (a)(1), or
(B) the date on which tax imposed by subsection (a)(1) is assessed.
Source
- 1994–present26 U.S.C. § 4955Internal Revenue Code · Taxes on political expenditures of section 501(c)(3) organizations · for purposes of this section
The term “taxable period” means, with respect to any prohibited transaction, the period beginning with the date on which the prohibited transaction occurs and ending on the earliest of—
(A) the date of mailing a notice of deficiency with respect to the tax imposed by subsection (a) under section 6212,
(B) the date on which the tax imposed by subsection (a) is assessed, or
(C) the date on which correction of the prohibited transaction is completed.
Source
- 1994–present26 U.S.C. § 4975Internal Revenue Code · Tax on prohibited transactions · for purposes of this section
The term “taxable period” means, with respect to the undistributed income for any taxable year, the period beginning with the first day of the taxable year and ending on the earlier of—
(A) the date of mailing of a notice of deficiency with respect to the tax imposed by subsection (a) under section 6212, or
(B) the date on which the tax imposed by subsection (a) is assessed.
Source
- 1994–present26 U.S.C. § 4942Internal Revenue Code · Taxes on failure to distribute income · for purposes of this section