qualified business unit
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 954 — in this section
The term “qualified business unit” has the meaning given such term by section 989(a).
26 U.S.C. § 989 — for purposes of this subpart
For purposes of this subpart, the term “qualified business unit” means any separate and clearly identified unit of a trade or business of a taxpayer which maintains separate books and records.