business

(2) For purposes of this subsection— (A) the term “unemployment experience”, with respect to any person, refers to such person’s experience with respect to unemployment or other factors bearing a direct relation to such person’s unemployment risk; (B) the term “employer” means an employer as defined under the State law; (C) the term “business” means a trade or business (or a part thereof); (D) the term “contributions” has the meaning given such term by section 3306(g) of the Internal Revenue Code of 1986; (E) the term “knowingly” means having actual knowledge of or acting with deliberate ignorance of or reckless disregard for the prohibition involved; and (F) the term “person” has the meaning given such term by section 7701(a)(1) of the Internal Revenue Code of 1986.

Source

42 USC § 503(k)(2)


Scoping language

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