### Question
How is the term preemployment period defined?


### Answer
The term **preemployment period** is defined in *26 U.S.C. § 51* as the following:

> the 60-day period ending on the hiring date

#### Citation:
  - *26 U.S.C. § 51*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart F-Rules for Computing Targeted Jobs Credit**

