{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s6324A/e/3","label":"deferral period","definition":"The term “deferral period” means the period for which the payment of tax is deferred pursuant to the election under section 6166.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}