publicly held corporation
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 162 — under this chapter (5 versions over time)
For purposes of this subsection, the term “publicly held corporation” means any corporation which is an issuer (as defined in section 3 of the Securities Exchange Act of 1934 (15 U.S.C. 78c))—
(A) the securities of which are required to be registered under section 12 of such Act (15 U.S.C. 78l), or
(B) that is required to file reports under section 15(d) of such Act (15 U.S.C. 78o(d)).