electing corporation
Defined in 2 places of the United States Code.
For purposes of this subsection, the term “electing corporation” means a domestic corporation for which an election under this section is in effect.
Source
- 1994–present26 U.S.C. § 936Internal Revenue Code · Puerto Rico and possession tax credit · under this section
The term “electing corporation” means any corporation for which an election is in effect under this subchapter.
Source
- 2005–present26 U.S.C. § 1355Internal Revenue Code · Definitions and special rules · for purposes of this subchapter