### Question
What is the definition of consideration period?


### Answer
The definition of **consideration period** is as follows in *26 U.S.C. § 1400Z*:

> the 30-day period beginning on the date on which the Secretary receives notice under subsection (b)(1)(A)(ii), as extended under subsection (b)(2)

#### Citation:
  - *26 U.S.C. § 1400Z*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Z-Opportunity Zones**

