applicable entity
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 6034A — in this section
The term “applicable entity” means the estate or trust of which the taxpayer is the beneficiary.
26 U.S.C. § 6050P — for purposes of this section (3 versions over time)
The term "applicable entity" means—
(A) an executive, judicial, or legislative agency (as defined in section 3701(a)(4) of title 31, United States Code), and
(B) an applicable financial entity.
26 U.S.C. § 6417 — for purposes of this section (3 versions over time)
The term “applicable entity” means—
(i) any organization exempt from the tax imposed by subtitle A,
(ii) any State or political subdivision thereof,
(iii) the Tennessee Valley Authority,
(iv) an Indian tribal government (as defined in section 30D(g)(9)),
(v) any Alaska Native Corporation (as defined in section 3 of the Alaska Native Claims Settlement Act (43 U.S.C. 1602(m)), or
(vi) any corporation operating on a cooperative basis which is engaged in furnishing electric energy to persons in rural areas.
29 U.S.C. § 1108 — under this section
the terms “applicable entity” and “applicable group purchasing organization” have the meanings given such terms in section 1185o(e) of this title;