specified taxable year
(2) Definitions For purposes of this subsection: (A) In general Terms used in this subsection which are also used in section 170(m) have the respective meanings given such terms in such section. (B) Specified taxable year The term “specified taxable year” means, with respect to any qualified intellectual property contribution, any taxable year of the donee any portion of which is part of the 10-year period beginning on the date of such contribution.