### Question
What does construction period mean?


### Answer
**Construction period** has the following meaning in *26 U.S.C. § 312*:

> given the term production period under section 263A(f)(4)(B).

#### Citation:
  - *26 U.S.C. § 312*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter C-Corporate Distributions and Adjustments > PART I-DISTRIBUTIONS BY CORPORATIONS > Subpart B-Effects on Corporation**

