TourAxiom/US Federal/Statutes/Title 26/§ 72/(p)/(6)/(C)/(ii)Applicable periodOfficial sourceciteThe applicable period with respect to any disaster is the period—(I)#cite · 26 U.S.C. § 72(p)(6)(C)(ii)(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.← Qualified individualOther terms →