### Question
What is the definition of governmental body?


### Answer
The definition of **governmental body** is as follows in *26 U.S.C. § 54*:

> any State, territory, possession of the United States, the District of Columbia, Indian tribal government, and any political subdivision thereof

#### Citation:
  - *26 U.S.C. § 54*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart H-Nonrefundable Credit to Holders of Clean Renewable Energy Bonds**

