### Question
How is the "public utility" defined?


### Answer
The term **public utility** is defined in *26 U.S.C. § 136* as follows -

> a person engaged in the sale of electricity or natural gas to residential, commercial, or industrial customers for use by such customers

#### Citation:
  - *26 U.S.C. § 136*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

