electing corporation
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1355 — for purposes of this subchapter
The term “electing corporation” means any corporation for which an election is in effect under this subchapter.
26 U.S.C. § 936 — under this section
For purposes of this subsection, the term “electing corporation” means a domestic corporation for which an election under this section is in effect.