### Question
How does Income Taxes define government entity?


### Answer
Under *26 U.S.C. § 468B*, **government entity** is defined as:

> the United States, any State or political subdivision thereof, the District of Columbia, any possession of the United States, and any agency or instrumentality of any of the foregoing

#### Citation:
  - *26 U.S.C. § 468B*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter E-Accounting Periods and Methods of Accounting > PART II-METHODS OF ACCOUNTING > Subpart C-Taxable Year for Which Deductions Taken**

