legal entity

(10)The term “legal entity” means— (A)an entity described insection 501(c)(3) of title 26and exempt from tax under section 501(a) of such title; (B)an instrumentality of State or local government; or (C)a consortium of instrumentalities of State or local governments that has constituted itself as an entity.

Source

42 USC § 11360(10)


Scoping language

For purposes of this subchapter
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