appropriate Federal official

(1) Appropriate Federal official The term “appropriate Federal official” means— (A) the Commissioner of Social Security in the case of social security benefits described in section 86(d)(1)(A), and (B) the Railroad Retirement Board in the case of social security benefits described in section 86(d)(1)(B).

Source

26 USC § 6050F(c)(1)


Scoping language

None identified. Default scope is assumed to be the entire title.
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