applicable subsidy

(3) Applicable subsidy For purposes of this subsection, the term “applicable subsidy” means— (A) any direct or counter-cyclical payment under title I of the Food, Conservation, and Energy Act of 2008, or any payment elected to be received in lieu of any such payment, or (B) any Commodity Credit Corporation loan.

Source

26 USC § 461(j)(3)


Scoping language

For purposes of this subsection
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