local government

(5) Local government The term “local government” means— (A) any county, city, town, township, parish, village, or other general purpose political subdivision of a State, and (B) any combination of political subdivisions described in subparagraph (A) recognized by the appropriate Secretary.

Source

26 USC § 1393(a)(5)


Scoping language

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