publicly held corporation

(2) Publicly held corporation For purposes of this subsection, the term “publicly held corporation” means any corporation which is an issuer (as defined in section 3 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78c ))— (A) the securities of which are required to be registered under section 12 of such Act ( 15 U.S.C. 78 l), or (B) that is required to file reports under section 15(d) of such Act ( 15 U.S.C. 78 o(d)).


26 USC § 162(m)(2)

Scoping language

For purposes of this subsection
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