### Question
How does Lien for Taxes define deferral period?


### Answer
Under *26 U.S.C. § 6324A*, **deferral period** is defined as:

> the period for which the payment of tax is deferred pursuant to the election under section 6166

#### Citation:
  - *26 U.S.C. § 6324A*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 64-COLLECTION > Subchapter C-Lien for Taxes**

