### Question
How is the "governmental body" defined?


### Answer
The term **governmental body** is defined in *26 U.S.C. § 54C* as follows -

> any State or Indian tribal government, or any political subdivision thereof

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

