North American area
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “North American area” includes, with respect to any convention, seminar, or similar meeting, any beneficiary country if (as of the time such meeting begins)—
(i) there is in effect a bilateral or multilateral agreement described in subparagraph (C) between such country and the United States providing for the exchange of information between the United States and such country, and
(ii) there is not in effect a finding by the Secretary that the tax laws of such country discriminate against conventions held in the United States.
Source
- 1994–present26 U.S.C. § 274Internal Revenue Code · Disallowance of certain entertainment, etc., expenses · for purposes of this chapter
The term “North American area” means the United States, its possessions, and the Trust Territory of the Pacific Islands, and Canada and Mexico.
Source
- 1994–present26 U.S.C. § 274Internal Revenue Code · Disallowance of certain entertainment, etc., expenses · for purposes of this chapter