are allocated, and the year in which the contributions and expenditures are received and made. (3) Definitions For purposes of this subsection— (A) Contribution in aid of construction The term contribution in aid of construction shall be defined by regulations prescribed by the Secretary, except that such term shall not include amounts paid as service charges for starting or stopping services. (B) Predominantly The term predominantly means 80 percent or more. (C) Regulated public utility The term regulated public utility has the meaning given such term by section 7701(a)(33), except that such term shall not include any utility which is not required to provide water or sewerage disposal services to members of the general public in its service area. (4) Disallowance of deductions and credits