qualified person

(1) Discharge must be by qualified person (A) In general Subparagraph (C) of subsection (a)(1) shall apply only if the discharge is by a qualified person. (B) Qualified person For purposes of subparagraph (A), the term “qualified person” has the meaning given to such term by section 49(a)(1)(D)(iv); except that such term shall include any Federal, State, or local government or agency or instrumentality thereof.

Source

26 USC § 108(g)(1)

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Scoping language

None identified, default scope is assumed to be the parent (part III) of this section.

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