### Question
How is the "deferral period" defined?


### Answer
The term **deferral period** is defined in *26 U.S.C. § 280H* as follows -

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

#### Citation:
  - *26 U.S.C. § 280H*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

