public entertainment activity

(A)The term “public entertainment activity” means any entertainment or recreational activity of a kind traditionally conducted at fairs or expositions promoting agricultural and educational purposes, including, but not limited to, any activity one of the purposes of which is to attract the public to fairs or expositions or to promote the breeding of animals or the development of products or equipment.

Source

26 USC § 513(d)(2)(A)


Scoping language

None: Default is title Scope
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