eligible wholesaler
Defined in 1 place of the United States Code.
For purposes of this section, the term “eligible wholesaler” means any person which holds a permit under the Federal Alcohol Administration Act as a wholesaler of distilled spirits which is not a State or political subdivision thereof, or an agency of either.
Source
- 2005–present26 U.S.C. § 5011Internal Revenue Code · Income tax credit for average cost of carrying excise tax · for purposes of this section