TourAxiom/US Federal/Statutes/Title 26/§ 461/(h)/(3)/(A)/(ii)Official sourceciteeconomic performance with respect to such item occurs within the shorter of—(I)#a reasonable period after the close of such taxable year, or(II)#8½ months after the close of such taxable year,← 26 U.S.C. § 461(h)(3)(A)(i)26 U.S.C. § 461(h)(3)(A)(iv) →
