us/statute/26/852/e/3/A/ii/I

for the period—

(I)#

which begins on the last day prescribed for payment of the tax imposed for the non-RIC year (determined without regard to extensions), and

which ends on the date the determination is made.

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for the period—

which begins on the last day prescribed for payment of the tax imposed for the non-RIC year (determined without regard to extensions), and

which ends on the date the determination is made.