Federal certifying authority
Defined in 1 place of the United States Code.
The term “Federal certifying authority” means, in the case of water pollution, the Secretary of the Interior and, in the case of air pollution, the Secretary of Health and Human Services.
Source
- 2005–present26 U.S.C. § 169Internal Revenue Code · Amortization of pollution control facilities · for purposes of this section
The term “Federal certifying authority” means, in the case of water pollution, the Secretary of the Interior and, in the case of air pollution, the Secretary of Health, Education, and Welfare.
Source
- 1994–200526 U.S.C. § 169Internal Revenue Code · Amortization of pollution control facilities · for purposes of this section