termination date
Defined in 5 places across 3 titles of the United States Code.
For purposes of this paragraph, the term “termination date” has the meaning given such term by section 856(c)(10).
Source
- 2018–present26 U.S.C. § 857Internal Revenue Code · Taxation of real estate investment trusts and their beneficiaries · for purposes of this part
For purposes of this paragraph, the term “termination date” has the meaning given such term by section 856(c)(8).
Source
- 2008–201526 U.S.C. § 857Internal Revenue Code · Taxation of real estate investment trusts and their beneficiaries · for purposes of this part
For purposes of this paragraph, the term “termination date” has the meaning given such term by section 856(c)(8).1
Source
- 2015–201826 U.S.C. § 857Internal Revenue Code · Taxation of real estate investment trusts and their beneficiaries · for purposes of this part
For purposes of this subsection, the term “termination date” means, with respect to any taxpayer, the last day of the taxpayer’s first taxable year beginning after the date of the enactment of this paragraph and before the date that is 1 year after such date of enactment.
Source
- 2013–present26 U.S.C. § 856Internal Revenue Code · Definition of real estate investment trust · for purposes of this part
Termination date.—For purposes of this subsection, the term "termination date" means, with respect to any taxpayer, the last day of the taxpayer's first taxable year beginning after the date of the enactment of this paragraph and before the date that is 1 year after such date of enactment.
Source
- 2008–202526 U.S.C. § 856Internal Revenue Code · Definition of real estate investment trust · for purposes of this part
The term “termination date” means—
(A) with respect to a fixed rate mortgage, the date on which the principal balance of the mortgage, based solely on the initial amortization schedule for that mortgage, and irrespective of the outstanding balance for that mortgage on that date, is first scheduled to reach 78 percent of the original value of the property securing the loan; and
(B) with respect to an adjustable rate mortgage, the date on which the principal balance of the mortgage, based solely on amortization schedules for that mortgage, and irrespective of the outstanding balance for that mortgage on that date, is first scheduled to reach 78 percent of the original value of the property securing the loan.
Source
- 1998–200012 U.S.C. § 4901Banks and Banking · Definitions · in this chapter
The term “termination date” means—
(A) with respect to a fixed rate mortgage, the date on which the principal balance of the mortgage, based solely on the initial amortization schedule for that mortgage, and irrespective of the outstanding balance for that mortgage on that date, is first scheduled to reach 78 percent of the original value of the property securing the loan; and
(B) with respect to an adjustable rate mortgage, the date on which the principal balance of the mortgage, based solely on the amortization schedule then in effect for that mortgage, and irrespective of the outstanding balance for that mortgage on that date, is first scheduled to reach 78 percent of the original value of the property securing the loan.
Source
- 2000–present12 U.S.C. § 4901Banks and Banking · Definitions · in this chapter
The term “termination date” means—
(I) for purposes of paragraph (1), January 1, 2008, and
(II) for purposes of paragraph (2), January 1, 2007.
Source
- 2005–present26 U.S.C. § 1400NInternal Revenue Code · Tax benefits for Gulf Opportunity Zone · in this section
The term “termination date” means the earlier of the following:
(A) The date on which the Secretary certifies to Congress that the margin protection program required by section 9053 of this title is operational.
(B) September 1, 2014.
Source
- 2014–present7 U.S.C. § 8773Agriculture · Milk income loss contract program · in this section