local advertising

(4) Local advertising defined For purposes of this section and section 6416(b)(1), the term “local advertising” means only advertising which— (A) is initiated or obtained by the purchaser or any subsequent vendee, (B) names the article for which the price is determinable under this section and states the location at which such article may be purchased at retail, and (C) is broadcast over a radio station or television station, appears in a newspaper or magazine, or is displayed by means of an outdoor advertising sign or poster.

Source

26 USC § 4216(e)(4)


Scoping language

For purposes of this section
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