covered corporation
Defined in 1 place of the United States Code.
For purposes of this section, the term “covered corporation” means any domestic corporation the stock of which is traded on an established securities market (within the meaning of section 7704(b)(1)).
Source
- 2022–present26 U.S.C. § 4501Internal Revenue Code · 4501 to 4503. Repealed. Pub. L. 101508, title XI, 11801(a)(48), Nov. 5, 1990, 104 Stat. 1388522] · for purposes of this section