cooperative electric company
Defined in 1 place of the United States Code.
The term “cooperative electric company” means a mutual or cooperative electric company described in section 501(c)(12) or section 1381(a)(2)(C), or a not-for-profit electric utility which has received a loan or loan guarantee under the Rural Electrification Act.
Source
- 2005–present26 U.S.C. § 54Internal Revenue Code · Credit to holders of clean renewable energy bonds · for purposes of this section