### Question
How does Income Taxes define nonqualified written notice of allocation?


### Answer
Under *26 U.S.C. § 1388*, **nonqualified written notice of allocation** is defined as:

> a written notice of allocation which is not described in subsection (c) or a qualified check which is not cashed on or before the 90th day after the close of the payment period for the taxable year for which the distribution of which it is a part is paid

#### Citation:
  - *26 U.S.C. § 1388*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter T-Cooperatives and Their Patrons > PART III-DEFINITIONS; SPECIAL RULES**

