### Question
How does Procedure and Administration define deferral period?


### Answer
Under *26 U.S.C. § 7519*, **deferral period** is defined as:

> 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**

