applicable date

(2) Applicable date The term “applicable date” means— (A) if no return of tax imposed by chapter 11 is required to be filed, the date which is 2 years after the date of the decedent’s death, and (B) if such a return is required to be filed, the date which is 6 months after the date of the final determination of the liability for tax imposed by chapter 11.

Source

26 USC § 645(b)(2)

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Scoping language

None identified, default scope is assumed to be the parent (subpart A) of this section.

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