(2) Other definitions For purposes of this subsection— (A) Dwelling unit The term “dwelling unit” has the meaning given such term by section 280A(f)(1). (B) Public utility The term “public utility” means a person engaged in the sale of electricity or natural gas to residential, commercial, or industrial customers for use by such customers. For purposes of the preceding sentence, the term “person” includes the Federal Government, a State or local government or any political subdivision thereof, or any instrumentality of any of the foregoing.
26 USC § 136(c)(2)
None identified. Default scope is assumed to be the entire title.