Public office.

Public office. The facts and circumstances of each case will determine whether a particular Federal, State, or local office is a public office. Principles consistent with those found under 53.49461(g)(2) (relating to the definition of public office) will be applied.
The facts and circumstances of each case will determine whether a particular Federal, State, or local office is apublic office.Principles consistent with those found under 53.49461(g)(2) (relating to the definition of public office) will be applied.

Source

26 CFR § 1.527-2


Scoping language

None
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