### Question
How does Miscellaneous Excise Taxes define taxable period?


### Answer
Under *26 U.S.C. § 4980I*, **taxable period** is defined as:

> the calendar year or such shorter period as the Secretary may prescribe

#### Citation:
  - *26 U.S.C. § 4980I*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

