assigned operator
Defined in 1 place of the United States Code.
The term “assigned operator” means, with respect to an eligible beneficiary defined in section 9703(f), the signatory operator to which liability under subchapter B with respect to the beneficiary is assigned under section 9706.
Source
- 1994–present26 U.S.C. § 9701Internal Revenue Code · Definitions of general applicability · for purposes of this section