eligible employer

(A)The term “eligible employer” means any employer— (i)which conducted an active trade or business on, in the GO Zone, and (ii)with respect to whom the trade or business described in clause (i) is inoperable on any day after, and before, as a result of damage sustained by reason of Hurricane Katrina.

Source

26 USC § 1400R(a)(2)(A)


Scoping language

None: Default is title Scope
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