### Question
What does nondeferral period mean?


### Answer
**Nondeferral period** has the following meaning in *26 U.S.C. § 280H*:

> the portion of the taxable year of the personal service corporation which occurs after the portion of such year constituting the deferral period

#### 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**

