long-term contract
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 460 — for purposes of this section
The term “long-term contract” means any contract for the manufacture, building, installation, or construction of property if such contract is not completed within the taxable year in which such contract is entered into.
42 U.S.C. § 6903 — under this chapter
The term “long-term contract” means, when used in relation to solid waste supply, a contract of sufficient duration to assure the viability of a resource recovery facility (to the extent that such viability depends upon solid waste supply).