- governmental unit
Under Title 11 U.S.C. Section 101:(27) The term "governmental unit" means United States; State; Commonwealth; District; Territory; municipality; foreign state; department, agency, or instrumentality of the United States (but not a United States trustee while serving as a trustee in a case under this title), a State, a Commonwealth, a District, a Territory, a municipality, or a foreign state; or other foreign or domestic government.
United Glossary of Bankruptcy Terms 2012.
Glossary of Bankruptcy.
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