applicable employer
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 162 — under this chapter
Except as provided in clause (ii), the term “applicable employer” means any employer from whom 1 or more troubled assets are acquired under a program established by the Secretary under section 101(a) of the Emergency Economic Stabilization Act of 2008 if the aggregate amount of the assets so acquired for all taxable years exceeds $300,000,000.