constitutional home rule city
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 146 — for purposes of this section
For purposes of this section, the term “constitutional home rule city” means, with respect to any calendar year, any political subdivision of a State which, under a State constitution which was adopted in 1970 and effective on July 1, 1971, had home rule powers on the 1st day of the calendar year.
26 U.S.C. § 42 — for purposes of this section
For purposes of this paragraph, the term “constitutional home rule city” has the meaning given such term by section 146(d)(3)(C).