specified tax-exempt entity

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 179D — for purposes of this section (4 versions over time)

For purposes of this paragraph, the term “specified tax-exempt entity” means—

(i) the United States, any State or political subdivision thereof, any possession of the United States, or any agency or instrumentality of any of the foregoing,

(ii) an Indian tribal government (as defined in section 30D(g)(9)) or Alaska Native Corporation (as defined in section 3 of the Alaska Native Claims Settlement Act (43 U.S.C. 1602(m)),1 and

(iii) any organization exempt from tax imposed by this chapter.