testing period
Defined in 9 places of the United States Code.
For purposes of subparagraph (A), the term “testing period” means the 3 taxable years immediately preceding the taxable year involved.
Source
- 1994–present26 U.S.C. § 6655Internal Revenue Code · Failure by corporation to pay estimated income tax · for purposes of this section
For purposes of this paragraph, the term “testing period” means, with respect to an issue, the most recent 5 calendar years ending before the date of issuance of the issue.
Source
- 2005–present26 U.S.C. § 148Internal Revenue Code · Arbitrage · for purposes of this section
For purposes of this subparagraph, the term “testing period” means, with respect to an issue, each calendar year which begins more than 2 years after the date of issuance of the issue (or, in the case of a refunding obligation, the date of issuance of the original issue).
Source
- 1994–present26 U.S.C. § 7871Internal Revenue Code · Indian tribal governments treated as States for certain purposes · for purposes of this title
For purposes of this subsection, the term “testing period” means the 3-year period ending with the close of the taxable year of the corporation preceding the payment (or such part of such period as may be applicable). If the corporation has no gross income for such 3-year period (or part thereof), the testing period shall be the taxable year in which the payment is made.
Source
- 2010–present26 U.S.C. § 871Internal Revenue Code · Tax on nonresident alien individuals · for purposes of this section
The term “testing period” means the first 3 taxable years beginning after the startup period.
Source
- 1997–present26 U.S.C. § 1394Internal Revenue Code · Tax-exempt enterprise zone facility bonds · for purposes of this section
The term “testing period” means the period beginning with the last month of the taxable year referred to in subparagraph (A) and ending on the last day of the 12th month following such month.
Source
- 2006–present26 U.S.C. § 223Internal Revenue Code · Health savings accounts · under this section
The term “testing period” means the period beginning with the month in which the qualified HSA distribution is contributed to the health savings account and ending on the last day of the 12th month following such month.
Source
- 2006–present26 U.S.C. § 106Internal Revenue Code · Contributions by employer to accident and health plans · under this section
The term “testing period” means the period beginning with the month in which the qualified HSA funding distribution is contributed to a health savings account and ending on the last day of the 12th month following such month.
Source
- 2006–present26 U.S.C. § 408Internal Revenue Code · Individual retirement accounts · for purposes of this subtitle
The term “testing period” means whichever of the following periods is the shortest:
(i) the period beginning on June 19, 1980, and ending on the date of the disposition or of the distribution, as the case may be,
(ii) the 5-year period ending on the date of the disposition or of the distribution, as the case may be, or
(iii) the period during which the qualified investment entity was in existence.
Source
- 2005–present26 U.S.C. § 897Internal Revenue Code · Disposition of investment in United States real property · for purposes of this section
The term “testing period” means whichever of the following periods is the shortest:
(i) the period beginning on June 19, 1980, and ending on the date of the disposition or of the distribution, as the case may be,
(ii) the 5-year period ending on the date of the disposition or of the distribution, as the case may be, or
(iii) the period during which the REIT was in existence.
Source
- 1994–200526 U.S.C. § 897Internal Revenue Code · Disposition of investment in United States real property · for purposes of this section