### Question
Can you define what deferral period means?


### Answer
**Deferral period** is defined as the following in *26 U.S.C. § 7519*:

> given to such term by section 444(b)(4).

#### Citation:
  - *26 U.S.C. § 7519*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

