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(I)
(II)

Axiom
US Federal
Statutes
Title 26
§ 72
(p)
(6)
(C)
(ii)

Applicable period

Official source

The applicable period with respect to any disaster is the period—

(I)#

beginning on the applicable date with respect to such disaster, and

(II)#

ending on the date that is 180 days after such applicable date.

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