eligible person

(1) Eligible person The term “eligible person” means— (A) an officer or employee of the executive branch, or a judicial officer, of the Federal Government, but does not mean a special Government employee as defined in section 202 of title 18 , United States Code, and (B) any spouse or minor or dependent child whose ownership of any property is attributable under any statute, regulation, rule, judicial canon, or executive order referred to in paragraph (2) to a person referred to in subparagraph (A).

Source

26 USC § 1043(b)(1)


Scoping language

For purposes of this section
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