Terms Used In U.S. Code > Title 26 > Subtitle F - Procedure and Administration

• Acquittal:
  1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
  2. A verdict of "not guilty."
   
• Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
• Adjusted gross estate: The gross estate, less funeral expenses, expenses of estate administration during probate, debts of the estate, and casualty losses suffered during estate administration.
• Administration: means the National Aeronautics and Space Administration. See 47 USC 702
• Administrator: means the Administrator of the National Aeronautics and Space Administration. See 16 USC 670k
• advanced communications services: means &mdash. See 47 USC 153
• Advisory Committee: means the Advisory Committee for Studies of Eastern Europe and the Independent States of the Former Soviet Union established by section 4503(a) of this title. See 22 USC 4502
• affiliate: means a person that (directly or indirectly) owns or controls, is owned or controlled by, or is under common ownership or control with, another person. See 47 USC 153
• affiliate: means a business enterprise located in one country which is directly or indirectly owned or controlled by a person of another country to the extent of 10 per centum or more of its voting stock for an incorporated business or an equivalent interest for an unincorporated business, including a branch. See 22 USC 3102
• affiliate: shall include any corporation, business trust, association, or other similar organization&mdash. See 12 USC 221a
• Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
• agency: includes any department, independent establishment, commission, administration, authority, board or bureau of the United States or any corporation in which the United States has a proprietary interest, unless the context shows that such term was intended to be used in a more limited sense. See 18 USC 6
• Agency for International Development: includes any successor agency primarily responsible for administering part I of the Foreign Assistance Act of 1961 (22 U. See 5 USC 409
• agricultural enterprises: means those small business concerns engaged in the production of food and fiber, ranching, and raising of livestock, aquaculture, and all other farming and agricultural-related industries. See 15 USC 647
• agricultural products: means agricultural, horticultural, viticultural, and dairy products, food products of livestock, the products of poultry and bee raising, the edible products of forestry, and any and all products raised or produced on farms and processed or manufactured products thereof, transported or intended to be transported in interstate and/or foreign commerce. See 15 USC 431
• Alaska natural gas: means natural gas derived from the area of the State of Alaska generally known as the North Slope of Alaska, including the Continental Shelf thereof. See 15 USC 719b
• allocation: means an entry in the National Table of Frequency Allocations of a given frequency band for the purpose of its use by one or more radiocommunication services. See 47 USC 921
• alternative energy facility: means a facility for producing electrical or thermal energy if the primary energy source for the facility is not oil, natural gas, coal, or nuclear power. See 26 USC 7701
• alternative trading system: means an organization, association, or group of persons that&mdash. See 7 USC 1a
• amateur station: means a radio station operated by a duly authorized person interested in radio technique solely with a personal aim and without pecuniary interest. See 47 USC 153
• Amortization: Paying off a loan by regular installments.
• analog television service: means television service provided pursuant to the transmission standards prescribed by the Commission in section 73. See 47 USC 153
• Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• approved transportation system: means the system for the transportation of Alaska natural gas designated by the President pursuant to section 719e(a) or 719f(b) of this title and approved by joint resolution of the Congress pursuant to section 719f of this title. See 15 USC 719b
• Arrest: Taking physical custody of a person by lawful authority.
• assignment: means an authorization given to a station licensee to use specific frequencies or channels. See 47 USC 921
• associated equipment and facilities: refers to facilities other than satellite terminal stations and communications satellites, to be constructed and operated for the primary purpose of a communications satellite system, whether for administration and management, for research and development, or for direct support of space operations. See 47 USC 702
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• attorney for the Government: has the meaning given such term for the purposes of the Federal Rules of Criminal Procedure. See 18 USC 3127
• Attorney General: means the Attorney General of the United States. See 26 USC 7701
• Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
• Balanced budget: A budget in which receipts equal outlays.
• bank: means any national banking association or any other financial institution chartered or licensed under Federal law and subject to the supervision of the Comptroller of the Currency. See 12 USC 202
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Bequest: Property gifted by will.
• Board: means the Merit Systems Protection Board under chapter 12 of title 5. See 3 USC 401
• Board: means the Board of Governors of the Federal Reserve System. See 7 USC 1a
• board of trade: means any organized exchange or other trading facility. See 7 USC 1a
• broadcasting: means the dissemination of radio communications intended to be received by the public, directly or by the intermediary of relay stations. See 47 USC 153
• business enterprise: means any organization, association, branch, or venture which exists for profitmaking purposes or to otherwise secure economic advantage, and any ownership of any real estate. See 22 USC 3102
• cable service: has the meaning given such term in section 522 of this title. See 47 USC 153
• carrier: means any person engaged as a common carrier for hire, in interstate or foreign communication by wire or radio or interstate or foreign radio transmission of energy, except where reference is made to common carriers not subject to this chapter. See 47 USC 153
• Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.
• Chairman: means the Chairman of the National Advisory Council on International Monetary and Financial Policies. See 22 USC 262r
• Chairman: means the Chairman of the Atomic Energy Commission. See 16 USC 670k
• Civil forfeiture: The loss of ownership of property used to conduct illegal activity.
• cogeneration facility: means a facility which uses the same energy source for the sequential generation of electrical or mechanical power in combination with steam, heat, or other forms of useful energy. See 26 USC 7701
• Commission: means the Nuclear Regulatory Commission. See 22 USC 3203
• Commission: means the Federal Power Commission. See 15 USC 719b
• Commission: means the Federal Communications Commission. See 47 USC 702
• Commission: means the Commodity Futures Trading Commission established under section 2(a)(2) of this title. See 7 USC 1a
• Commission: means the International Pacific Halibut Commission provided for by article III of the Convention. See 16 USC 773
• Commission: means the International Whaling Commission established by article III of the convention. See 16 USC 916
• Commissioner: means the Commissioner of Internal Revenue. See 26 USC 7701
• commodity: means wheat, cotton, rice, corn, oats, barley, rye, flaxseed, grain sorghums, mill feeds, butter, eggs, Solanum tuberosum (Irish potatoes), wool, wool tops, fats and oils (including lard, tallow, cottonseed oil, peanut oil, soybean oil, and all other fats and oils), cottonseed meal, cottonseed, peanuts, soybeans, soybean meal, livestock, livestock products, and frozen concentrated orange juice, and all other goods and articles, except onions (as provided by section 13-1 of this title) and motion picture box office receipts (or any index, measure, value, or data related to such receipts), and all services, rights, and interests (except motion picture box office receipts, or any index, measure, value or data related to such receipts) in which contracts for future delivery are presently or in the future dealt in. See 7 USC 1a
• commodity pool: means any investment trust, syndicate, or similar form of enterprise operated for the purpose of trading in commodity interests, including any&mdash. See 7 USC 1a
• commodity pool operator: means any person&mdash. See 7 USC 1a
• commodity trading advisor: means any person who&mdash. See 7 USC 1a
• common carrier: means any person (other than a local messenger service or the United States Postal Service) that holds itself out to the general public as a provider for hire of the transportation by water, land, or air of merchandise (regardless of whether the person actually operates the vessel, vehicle, or aircraft by which the transportation is provided) between a port or place and a port or place in the United States. See 15 USC 375
• Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
• communication by radio: means the transmission by radio of writing, signs, signals, pictures, and sounds of all kinds, including all instrumentalities, facilities, apparatus, and services (among other things, the receipt, forwarding, and delivery of communications) incidental to such transmission. See 47 USC 153
• communication by wire: means the transmission of writing, signs, signals, pictures, and sounds of all kinds by aid of wire, cable, or other like connection between the points of origin and reception of such transmission, including all instrumentalities, facilities, apparatus, and services (among other things, the receipt, forwarding, and delivery of communications) incidental to such transmission. See 47 USC 153
• communications satellite: means an earth satellite which is intentionally used to relay telecommunication information. See 47 USC 702
• communications satellite system: refers to a system of communications satellites in space whose purpose is to relay telecommunication information between satellite terminal stations, together with such associated equipment and facilities for tracking, guidance, control, and command functions as are not part of the generalized launching, tracking, control, and command facilities for all space purposes. See 47 USC 702
• Comptroller: means the Comptroller of the Currency. See 12 USC 215b
• connecting carrier: means a carrier described in clauses (2), (3), or (4) of section 152(b) of this title. See 47 USC 153
• conservation and rehabilitation programs: means to utilize those methods and procedures which are necessary to protect, conserve, and enhance wildlife, fish, and game resources to the maximum extent practicable on public lands subject to this subchapter consistent with any overall land use and management plans for the lands involved. See 16 USC 670k
• continental United States: means the States of the United States and the District of Columbia. See 12 USC 221
• Continuance: Putting off of a hearing ot trial until a later time.
• contraband oil: means petroleum which, or any constituent part of which, was produced, transported, or withdrawn from storage in excess of the amounts permitted to be produced, transported, or withdrawn from storage under the laws of a State or under any regulation or order prescribed thereunder by any board, commission, officer, or other duly authorized agency of such State, or any of the products of such petroleum, except petroleum or any of its constituent parts, title to which has been acquired by a State pursuant to its laws. See 15 USC 715a
• contract of sale: includes sales, agreements of sale, and agreements to sell. See 7 USC 1a
• Convention: means the Convention between the United States of America and Canada for the Preservation of the Halibut Fishery of the Northern Pacific Ocean and Bering Sea, signed at Ottawa, Canada on March 2, 1953, as amended by the Protocol Amending the Convention, signed at Washington March 29, 1979, and includes the regulations promulgated thereunder. See 16 USC 773
• convention: means the International Convention for the Regulation of Whaling signed at Washington under date of December 2, 1946, by the United States of America and certain other governments. See 16 USC 916
• Convention waters: means the maritime areas off the west coast of the United States and Canada described in article I of the Convention. See 16 USC 773
• cooperative bank: means an institution without capital stock organized and operated for mutual purposes and without profit, which&mdash. See 26 USC 7701
• corporation: includes any corporation, joint-stock company, or association. See 47 USC 153
• Corporation: includes any corporation, joint-stock company, partnership, association, business trust, organized group of persons, whether incorporated or not, receiver or receivers, trustee or trustees of any of the foregoing, but shall not include municipalities as hereinafter defined. See 15 USC 717a
• corporation: includes associations, joint-stock companies, and insurance companies. See 26 USC 7701
• Counterclaim: A claim that a defendant makes against a plaintiff.
• court of competent jurisdiction: means &mdash. See 18 USC 3127
• covered employee: means any employee of an employing office. See 3 USC 401
• Credit report: A detailed report of an individual's credit history prepared by a credit bureau and used by a lender in determining a loan applicant's creditworthiness. ^{Source: OCC}
• Credit Score: A number, roughly between 300 and 800, that measures an individual's credit worthiness. The most well-known type of credit score is the FICO score. This score represents the answer from a mathematical formula that assigns numerical values to various pieces of information in your credit report. ^{Source: OCC}
• customer premises equipment: means equipment employed on the premises of a person (other than a carrier) to originate, route, or terminate telecommunications. See 47 USC 153
• Decedent: A deceased person.
• Deed: The legal instrument used to transfer title in real property from one person to another.
• delivery sale: means any sale of cigarettes or smokeless tobacco to a consumer if&mdash. See 15 USC 375
• delivery seller: means a person who makes a delivery sale. See 15 USC 375
• department: means one of the executive departments enumerated in section 1 of Title 5, unless the context shows that such term was intended to describe the executive, legislative, or judicial branches of the government. See 18 USC 6
• Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
• derivatives clearing organization: means a clearinghouse, clearing association, clearing corporation, or similar entity, facility, system, or organization that, with respect to an agreement, contract, or transaction&mdash. See 7 USC 1a
• Devise: To gift property by will.
• digital television service: means television service provided pursuant to the transmission standards prescribed by the Commission in section 73. See 47 USC 153
• direct investment: means the ownership or control, directly or indirectly, by one person of 10 per centum or more of the voting securities of an incorporated business enterprise or an equivalent interest in an unincorporated business enterprise. See 22 USC 3102
• disability: has the meaning given such term under section 12102 of title 42. See 47 USC 153
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• divisible tax: means &mdash. See 26 USC 6331
• Docket: A log containing brief entries of court proceedings.
• domestic: when applied to a corporation or partnership means created or organized in the United States or under the law of the United States or of any State unless, in the case of a partnership, the Secretary provides otherwise by regulations. See 26 USC 7701
• domestic building and loan association: means a domestic building and loan association, a domestic savings and loan association, and a Federal savings and loan association&mdash. See 26 USC 7701
• Donee: The recipient of a gift.
• Donor: The person who makes a gift.
• economic substance doctrine: means the common law doctrine under which tax benefits under subtitle A with respect to a transaction are not allowable if the transaction does not have economic substance or lacks a business purpose. See 26 USC 7701
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• electronic messaging service: means a service that provides real-time or near real-time non-voice messages in text form between individuals over communications networks. See 47 USC 153
• electronic trading facility: means a trading facility that&mdash. See 7 USC 1a
• eligible contract participant: means &mdash. See 7 USC 1a
• Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. ^{Source: OCC}
• employee: includes an applicant for employment and a former employee. See 3 USC 401
• employee: shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21. See 26 USC 7701
• employing office: means &mdash. See 3 USC 401
• En banc: In the bench or "full bench." Refers to court sessions with the entire membership of a court participating rather than the usual quorum. U.S. courts of appeals usually sit in panels of three judges, but may expand to a larger number in certain cases. They are then said to be sitting en banc.
• enrolled actuary: means a person who is enrolled by the Joint Board for the Enrollment of Actuaries established under subtitle C of the title III of the Employee Retirement Income Security Act of 1974. See 26 USC 7701
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. ^{Source: OCC}
• Ex officio: Literally, by virtue of one's office.
• exchange access: means the offering of access to telephone exchange services or facilities for the purpose of the origination or termination of telephone toll services. See 47 USC 153
• exchanged basis property: means property having a basis determined under any provision of subtitle A (or under any corresponding provision of prior income tax law) providing that the basis shall be determined in whole or in part by reference to other property held at any time by the person for whom the basis is to be determined. See 26 USC 7701
• excluded commodity: means &mdash. See 7 USC 1a
• Executive session: A portion of the Senate's daily session in which it considers executive business.
• Executor: A male person named in a will to carry out the decedent
• Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
• Fair Credit Reporting Act: A federal law, established in 1971 and revised in 1997, that gives consumers the right to see their credit records and correct any mistakes. ^{Source: OCC}
• Fair Debt Collection Practices Act: The Fair Debt Collection Practices Act is a set of United States statutes added as Title VIII of the Consumer Credit Protection Act. Its purpose is to ensure ethical practices in the collection of consumer debts and to provide consumers with an avenue for disputing and obtaining validation of debt information in order to ensure the information's accuracy. It is often used in conjunction with the Fair Credit Reporting Act. ^{Source: OCC}
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. ^{Source: OCC}
• Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
• Fiduciary: A trustee, executor, or administrator.
• fiduciary: means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. See 26 USC 7701
• financial institution: means &mdash. See 7 USC 1a
• fiscal year: means an accounting period of 12 months ending on the last day of any month other than December. See 26 USC 7701
• Fishery conservation zone: means the fishery conservation zone of the United States established by section 1811 ¹ of this title. See 16 USC 773
• Fishing vessel: means &mdash. See 16 USC 773
• Fixed Rate: Having a "fixed" rate means that the APR doesn't change based on fluctuations of some external rate (such as the "Prime Rate"). In other words, a fixed rate is a rate that is not a variable rate. A fixed APR can change over time, in several circumstances:
  • You are late making a payment or commit some other default, triggering an increase to a penalty rate
  • The bank changes the terms of your account and you do not reject the change.
  • The rate expires (if the rate was fixed for only a certain period of time).
• floor broker: means any person&mdash. See 7 USC 1a
• floor trader: means any person&mdash. See 7 USC 1a
• Forbearance: A means of handling a delinquent loan. A
• Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
• foreign: when used in a geographic sense, means that which is situated outside the United States or which belongs to or is characteristic of a country other than the United States. See 22 USC 3102
• foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. See 26 USC 7701
• foreign estate: means an estate the income of which, from sources without the United States which is not effectively connected with the conduct of a trade or business within the United States, is not includible in gross income under subtitle A. See 26 USC 7701
• foreign exchange forward: means a transaction that solely involves the exchange of 2 different currencies on a specific future date at a fixed rate agreed upon on the inception of the contract covering the exchange. See 7 USC 1a
• foreign exchange swap: means a transaction that solely involves&mdash. See 7 USC 1a
• foreign government: as used in this title except in sections 112, 878, 970, 1116, and 1201, includes any government, faction, or body of insurgents within a country with which the United States is at peace, irrespective of recognition by the United States. See 18 USC 11
• foreign government-related individual: means any individual temporarily present in the United States by reason of&mdash. See 26 USC 7701
• foreign person: means any person resident outside the United States or subject to the jurisdiction of a country other than the United States. See 22 USC 3102
• foreign transmission: means communication or transmission from or to any place in the United States to or from a foreign country, or between a station in the United States and a mobile station located outside the United States. See 47 USC 153
• foreign trust: means any trust other than a trust described in subparagraph (E) of paragraph (30). See 26 USC 7701
• Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. ^{Source: OCC}
• Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. ^{Source: OCC}
• futures commission merchant: means an individual, association, partnership, corporation, or trust&mdash. See 7 USC 1a
• Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
• Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. ^{Source: Federal Reserve}
• Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
• Grantor: The person who establishes a trust and places property into it.
• Great Lakes Agreement: means the Agreement for the Promotion of Safety on the Great Lakes by Means of Radio in force and the regulations referred to therein. See 47 USC 153
• Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
• Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. ^{Source: OCC}
• Habeas corpus: A writ that is usually used to bring a prisoner before the court to determine the legality of his imprisonment. It may also be used to bring a person in custody before the court to give testimony, or to be prosecuted.
• Halibut: means fish of the species Hippoglossus stenolepis inhabiting Convention waters. See 16 USC 773
• including: when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined. See 26 USC 7701
• Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. ^{Source: FDIC}
• Indian tribal government: means the governing body of any tribe, band, community, village, or group of Indians, or (if applicable) Alaska Natives, which is determined by the Secretary, after consultation with the Secretary of the Interior, to exercise governmental functions. See 26 USC 7701
• Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
• individual retirement plan: means &mdash. See 26 USC 7701
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Inter vivos: Transfer of property from one living person to another living person.
• interconnected VoIP service: has the meaning given such term under Section 9. See 47 USC 153
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• international financial institutions: means the International Monetary Fund, International Bank for Reconstruction and Development, European Bank for Reconstruction and Development, International Development Association, International Finance Corporation, Multilateral Investment Guarantee Agency, African Development Bank, African Development Fund, Asian Development Bank, Inter-American Development Bank ² Bank for Economic Cooperation and Development in the Middle East and North Africa,,³ and Inter-American Investment Corporation. See 22 USC 262r
• international investment: means (A) the ownership or control, directly or indirectly, by contractual commitment or otherwise, by foreign persons of any interest in property in the United States, or of stock, other securities, or short- and long-term debt obligations of a United States person, and (B) the ownership or control, directly or indirectly, by contractual commitment or otherwise, by United States persons of any interest in property outside the United States, or of stock, other securities, or short-and long-term debt obligations of a foreign person. See 22 USC 3102
• international organization: means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U. See 26 USC 7701
• interoperable video conferencing service: means a service that provides real-time video communications, including audio, to enable users to share information of the user's choosing. See 47 USC 153
• interstate commerce: means commerce between a State and any place outside the State, commerce between a State and any Indian country in the State, or commerce between points in the same State but through any place outside the State or through any Indian country. See 15 USC 375
• interstate commerce: shall be construed to mean commerce between any State, Territory, or possession, or the District of Columbia, and any place outside thereof. See 15 USC 431
• interstate commerce: means commerce between any point in a State and any point outside thereof, or between points within the same State but through any place outside thereof, or from any place in the United States to a foreign country, but only insofar as such commerce takes place within the United States. See 15 USC 715a
• Interstate commerce: means commerce between any point in a State and any point outside thereof, or between points within the same State but through any place outside thereof, but only insofar as such commerce takes place within the United States. See 15 USC 717a
• interstate commerce: means commerce&mdash. See 7 USC 1a
• Intestate: Dying without leaving a will.
• introducing broker: means any person (except an individual who elects to be and is registered as an associated person of a futures commission merchant)&mdash. See 7 USC 1a
• joint return: means a single return made jointly under section 6013 by a husband and wife. See 26 USC 7701
• Juror: A person who is on the jury.
• Law clerk: Assist judges with research and drafting of opinions.
• Law of descent: The State statutes that specify how a deceased person
• Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Legacy: A gift of property made by will.
• Legatee: A beneficiary of a decedent
• levy: includes the power of distraint and seizure by any means. See 26 USC 7701
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• license: means that instrument of authorization required by this chapter or the rules and regulations of the Commission made pursuant to this chapter, for the use or operation of apparatus for transmission of energy, or communications, or signals by radio, by whatever name the instrument may be designated by the Commission. See 47 USC 153
• licensee: means the holder of a radio station license granted or continued in force under authority of this chapter. See 47 USC 153
• Lien: A claim against real or personal property in satisfaction of a debt.
• LNG terminal: includes all natural gas facilities located onshore or in State waters that are used to receive, unload, load, store, transport, gasify, liquefy, or process natural gas that is imported to the United States from a foreign country, exported to a foreign country from the United States, or transported in interstate commerce by waterborne vessel, but does not include&mdash. See 15 USC 717a
• local exchange carrier: means any person that is engaged in the provision of telephone exchange service or exchange access. See 47 USC 153
• Magistrate judges: Judicial officers who assist U.S. district judges in getting cases ready for trial, who may decide some criminal and civil trials when both parties agree to have the case heard by a magistrate judge instead of a judge.
• major security-based swap participant: has the meaning given the term in section 3(a) of the Securities Exchange Act of 1934 (15 U. See 7 USC 1a
• major swap participant: means any person who is not a swap dealer, and&mdash. See 7 USC 1a
• Majority leader: see Floor Leaders
• member: means , with respect to a registered entity or derivatives transaction execution facility, an individual, association, partnership, corporation, or trust&mdash. See 7 USC 1a
• Minority leader: See Floor Leaders
• mobile service: means a radio communication service carried on between mobile stations or receivers and land stations, and by mobile stations communicating among themselves, and includes (A) both one-way and two-way radio communication services, (B) a mobile service which provides a regularly interacting group of base, mobile, portable, and associated control and relay stations (whether licensed on an individual, cooperative, or multiple basis) for private one-way or two-way land mobile radio communications by eligible users over designated areas of operation, and (C) any service for which a license is required in a personal communications service established pursuant to the proceeding entitled "Amendment to the Commission's Rules to Establish New Personal Communications Services" (GEN Docket No. See 47 USC 153
• mobile station: means a radio-communication station capable of being moved and which ordinarily does move. See 47 USC 153
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Municipality: means a city, county, or other political subdivision or agency of a State. See 15 USC 717a
• narrow-based security index: means an index&mdash. See 7 USC 1a
• National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. ^{Source: OCC}
• national banking association: means one or more national banking associations, and the term "State bank" means one or more State banks. See 12 USC 214
• National Credit Union Administration: The federal regulatory agency that charters and supervises federal credit unions. (NCUA also administers the National Credit Union Share Insurance Fund, which insures the deposits of federal credit unions.) ^{Source: OCC}
• Natural gas: means either natural gas unmixed, or any mixture of natural and artificial gas. See 15 USC 717a
• Natural-gas company: means a person engaged in the transportation of natural gas in interstate commerce, or the sale in interstate commerce of such gas for resale. See 15 USC 717a
• Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
• nuclear materials and equipment: means source material, special nuclear material, production facilities, utilization facilities, and components, items or substances determined to have significance for nuclear explosive purposes pursuant to subsection 109b ¹ of the 1954 Act [42 U. See 22 USC 3203
• off-road vehicle: means any motorized vehicle designed for, or capable of, cross-country travel on or immediately over land, water, sand, snow, ice, marsh, swampland, or other natural terrain. See 16 USC 670k
• option: means an agreement, contract, or transaction that is of the character of, or is commonly known to the trade as, an "option" "privilege" "indemnity" "bid" "offer" "put" "call" "advance guaranty" or "decline guaranty". See 7 USC 1a
• organized exchange: means a trading facility that&mdash. See 7 USC 1a
• Outlays: Outlays are payments made (generally through the issuance of checks or disbursement of cash) to liquidate obligations. Outlays during a fiscal year may be for payment of obligations incurred in prior years or in the same year.
• own: means to own an equity interest (or the equivalent thereof) of more than 10 percent. See 47 USC 153
• paid or accrued: shall be construed according to the method of accounting upon the basis of which the taxable income is computed under subtitle A. See 26 USC 7701
• parent: means a person of one country who, directly or indirectly, owns or controls 10 per centum or more of the voting stock of an incorporated business enterprise, or an equivalent ownership interest in an unincorporated business enterprise, which is located outside that country. See 22 USC 3102
• partner: includes a member in such a syndicate, group, pool, joint venture, or organization. See 26 USC 7701
• partnership: includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation. See 26 USC 7701
• pen register: means a device or process which records or decodes dialing, routing, addressing, or signaling information transmitted by an instrument or facility from which a wire or electronic communication is transmitted, provided, however, that such information shall not include the contents of any communication, but such term does not include any device or process used by a provider or customer of a wire or electronic communication service for billing, or recording as an incident to billing, for communications services provided by such provider or any device or process used by a provider or customer of a wire communication service for cost accounting or other like purposes in the ordinary course of its business. See 18 USC 3127
• person: as used in this subchapter , includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. See 26 USC 6671
• person: includes an individual, partnership, association, joint-stock company, trust, or corporation. See 47 USC 153
• person: means any individual, corporation, company, association, firm, partnership, society, joint stock company, any State or local government or any agency thereof, or any other organization, whether commercial or nonprofit, who is performing weather modification activities, except where acting solely as an employee, agent, or independent contractor of the Federal Government. See 15 USC 330
• person: means any individual, branch, partnership, associated group, association, estate, trust, corporation, or other organization (whether or not organized under the laws of any State), and any government (including a foreign government, the United States Government, a State or local government, and any agency, corporation, financial institution, or other entity or instrumentality thereof, including a government-sponsored agency). See 22 USC 3102
• person: means an individual, corporation, company, association, firm, partnership, society, State government, local government, Indian tribal government, governmental organization of such a government, or joint stock company. See 15 USC 375
• person: shall be construed to import the plural or singular, and shall include individuals, associations, partnerships, corporations, and trusts. See 15 USC 431
• person: includes an individual, partnership, corporation, or joint-stock company,
  . See 15 USC 715a
• Person: includes an individual or a corporation. See 15 USC 717a
• person: as used in this chapter includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. See 26 USC 7343
• person: import s the plural or singular, and includes individuals, associations, partnerships, corporations, and trusts. See 7 USC 1a
• person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
• petroleum products: includes any article produced or derived in whole or in part from petroleum or any product thereof by refining, processing, manufacturing, or otherwise. See 15 USC 715a
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
• Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
• portfolio investment: means any international investment which is not direct investment. See 22 USC 3102
• Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Pro se: A Latin term meaning "on one's own behalf"; in courts, it refers to persons who present their own cases without lawyers.
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Probate: Proving a will
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• provision of law: means any provision of a Federal statute or rule, regulation, or order issued thereunder. See 15 USC 719b
• prudential regulator: means &mdash. See 7 USC 1a
• Public debt: Cumulative amounts borrowed by the Treasury Department or the Federal Financing Bank from the public or from another fund or account. The public debt does not include agency debt (amounts borrowed by other agencies of the Federal Government). The total public debt is subject to a statutory limit.
• public land: means all lands, under the respective jurisdiction of the Secretary of the Interior, the Secretary of Agriculture, the Chairman, and the Administrator, except land which is, or hereafter may be, within or designated as&mdash. See 16 USC 670k
• public utility: when used in this subchapter and subchapter III of this chapter means any person who owns or operates facilities subject to the jurisdiction of the Commission under this subchapter (other than facilities subject to such jurisdiction solely by reason of section 824e(e), 824e(f),¹ 824i, 824j, 824j-1, 824k, 824o, 824o-1, 824p, 824q, 824r, 824s, 824t, 824u, or 824v of this title). See 16 USC 824
• qualified blood collector organization: means an organization which is&mdash. See 26 USC 7701
• qualified motor vehicle operating agreement: means any agreement with respect to a motor vehicle (including a trailer) which meets the requirements of subparagraphs (B), (C), and (D) of this paragraph. See 26 USC 7701
• qualified solid waste disposal facility: means any facility if such facility provides solid waste disposal services for residents of part or all of 1 or more governmental units and substantially all of the solid waste processed at such facility is collected from the general public. See 26 USC 7701
• radio transmission of energy: includes both such transmission and all instrumentalities, facilities, and services incidental to such transmission. See 47 USC 153
• Ranking minority member: The highest ranking (and usually longest serving) minority member of a committee or subcommittee.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Receiving association: means the national banking association into which one or more national banking associations or one or more State banks, located within the same State, merge. See 12 USC 215b
• Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. ^{Source: FDIC}
• registered entity: means &mdash. See 7 USC 1a
• regulated public utility: means &mdash. See 26 USC 7701
• Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
• Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
• research and development: refers to the conception, design, and first creation of experimental or prototype operational devices for the operation of a communications satellite system, including the assembly of separate components into a working whole, as distinguished from the term "production" which relates to the construction of such devices to fixed specifications compatible with repetitive duplication for operational applications. See 47 USC 702
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
• sale of electric energy at wholesale: when used in this subchapter, means a sale of electric energy to any person for resale. See 16 USC 824
• Secretary: means the Secretary of Commerce. See 15 USC 330
• Secretary: means the Secretary of the Interior. See 15 USC 719b
• Secretary: means the Secretary of Commerce. See 16 USC 773
• Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
• Secretary: means the Secretary of the Treasury. See 7 USC 1a
• Secretary of the Treasury: means the Secretary of the Treasury, personally, and shall not include any delegate of his. See 26 USC 7701
• security: means a security as defined in section 2(a)(1) of the Securities Act of 1933 (15 U. See 7 USC 1a
• security future: means a contract of sale for future delivery of a single security or of a narrow-based security index, including any interest therein or based on the value thereof, except an exempted security under section 3(a)(12) of the Securities Exchange Act of 1934 [15 U. See 7 USC 1a
• security futures product: means a security future or any put, call, straddle, option, or privilege on any security future. See 7 USC 1a
• security-based swap: has the meaning given the term in section 3(a) of the Securities Exchange Act of 1934 (15 U. See 7 USC 1a
• security-based swap dealer: has the meaning given the term in section 3(a) of the Securities Exchange Act of 1934 (15 U. See 7 USC 1a
• shareholder: includes a member in an association, joint-stock company, or insurance company. See 26 USC 7701
• significant price discovery contract: means an agreement, contract, or transaction subject to section 2(h)(5) of this title. See 7 USC 1a
• smokeless tobacco: means any finely cut, ground, powdered, or leaf tobacco, or other product containing tobacco, that is intended to be placed in the oral or nasal cavity or otherwise consumed without being combusted. See 15 USC 375
• special maritime and territorial jurisdiction of the United States: as used in this title , includes:

  (1) The high seas, any other waters within the admiralty and maritime jurisdiction of the United States and out of the jurisdiction of any particular State, and any vessel belonging in whole or in part to the United States or any citizen thereof, or to any corporation created by or under the laws of the United States, or of any State, Territory, District, or possession thereof, when such vessel is within the admiralty and maritime jurisdiction of the United States and out of the jurisdiction of any particular State. See 18 USC 7

• specified payment: means &mdash. See 26 USC 6331
• State: means a State, the District of Columbia, Puerto Rico, and any other possession or territory of the United States. See 18 USC 3127
• State: includes the District of Columbia and the Territories and possessions. See 47 USC 153
• State: means any State, Territory, or possession of the United States, and the Canal Zone. See 12 USC 202
• State: means the several States and Territories, the Commonwealth of Puerto Rico, the Virgin Islands, and the District of Columbia. See 12 USC 215b
• State: means each of the several States of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession of the United States. See 15 USC 375
• State: includes Territory, the District of Columbia, possession of the United States, and foreign nation. See 15 USC 431
• State: means a State admitted to the Union, the District of Columbia, and any organized Territory of the United States. See 15 USC 717a
• State: shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title. See 26 USC 7701
• State agency: means the agency or agencies of a State responsible for the administration of the fish and game laws of the State. See 16 USC 670k
• State bank: means any bank, banking association, trust company, savings bank (other than a mutual savings bank), or other banking institution which is engaged in the business of receiving deposits and which is incorporated under the laws of any State, any Territory of the United States, Puerto Rico, or the Virgin Islands, or which is operating under the Code of Law for the District of Columbia. See 12 USC 214
• State bank: means any bank, banking association, trust company, savings bank (other than a mutual savings bank), or other banking institution which is engaged in the business of receiving deposits and which is incorporated under the laws of any State, or which is operating under the Code of Law for the District of Columbia. See 12 USC 215b
• State commission: means the regulatory body of the State or municipality having jurisdiction to regulate rates and charges for the sale of natural gas to consumers within the State or municipality. See 15 USC 717a
• State commission: means the commission, board, or official (by whatever name designated) which under the laws of any State has regulatory jurisdiction with respect to intrastate operations of carriers. See 47 USC 153
• station: means a station equipped to engage in radio communication or radio transmission of energy. See 47 USC 153
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• stock: includes shares in an association, joint-stock company, or insurance company. See 26 USC 7701
• storage facility: means a facility which uses energy storage technology within the meaning of section 48(c)(6). See 26 USC 7701
• student: means any individual&mdash. See 26 USC 7701
• subscription: includes a mark when the person making the same intended it as such. See 1 USC 1
• Summons: Another word for subpoena used by the criminal justice system.
• swap: includes a master agreement that provides for an agreement, contract, or transaction that is a swap under subparagraph (A), together with each supplement to any master agreement, without regard to whether the master agreement contains an agreement, contract, or transaction that is not a swap pursuant to subparagraph (A). See 7 USC 1a
• swap data repository: means any person that collects and maintains information or records with respect to transactions or positions in, or the terms and conditions of, swaps entered into by third parties for the purpose of providing a centralized recordkeeping facility for swaps. See 7 USC 1a
• swap dealer: means any person who&mdash. See 7 USC 1a
• swap execution facility: means a trading system or platform in which multiple participants have the ability to execute or trade swaps by accepting bids and offers made by multiple participants in the facility or system, through any means of interstate commerce, including any trading facility, that&mdash. See 7 USC 1a
• take: includes also pursue, shoot, shoot at, poison, wound, kill, capture, trap, collect, molest or disturb. See 16 USC 668c
• Tax Court: means the United States Tax Court. See 26 USC 7701
• tax return preparer: means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any return of tax imposed by this title or any claim for refund of tax imposed by this title. See 26 USC 7701
• taxable year: means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the taxable income is computed under subtitle A. See 26 USC 7701
• taxpayer: means any person subject to any internal revenue tax. See 26 USC 7701
• teacher or trainee: means any individual&mdash. See 26 USC 7701
• telecommunication: means any transmission, emission or reception of signs, signals, writings, images, and sounds or intelligence of any nature by wire, radio, optical, or other electromagnetic systems. See 47 USC 702
• telecommunications: means the transmission, between or among points specified by the user, of information of the user's choosing, without change in the form or content of the information as sent and received. See 47 USC 153
• telecommunications carrier: means any provider of telecommunications services, except that such term does not include aggregators of telecommunications services (as defined in section 226 of this title). See 47 USC 153
• telecommunications service: means the offering of telecommunications for a fee directly to the public, or to such classes of users as to be effectively available directly to the public, regardless of the facilities used. See 47 USC 153
• telephone exchange service: means (A) service within a telephone exchange, or within a connected system of telephone exchanges within the same exchange area operated to furnish to subscribers intercommunicating service of the character ordinarily furnished by a single exchange, and which is covered by the exchange service charge, or (B) comparable service provided through a system of switches, transmission equipment, or other facilities (or combination thereof) by which a subscriber can originate and terminate a telecommunications service. See 47 USC 153
• terminal rental adjustment clause: means a provision of an agreement which permits or requires the rental price to be adjusted upward or downward by reference to the amount realized by the lessor under the agreement upon sale or other disposition of such property. See 26 USC 7701
• TIN: means the identifying number assigned to a person under section 6109. See 26 USC 7701
• tobacco tax administrator: means the State, local, or tribal official duly authorized to collect the tobacco tax or administer the tax law of a State, locality, or tribe, respectively. See 15 USC 375
• Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
• trade or business: includes the performance of the functions of a public office. See 26 USC 7701
• trading facility: means a person or group of persons that constitutes, maintains, or provides a physical or electronic facility or system in which multiple participants have the ability to execute or trade agreements, contracts, or transactions&mdash. See 7 USC 1a
• transaction: includes a series of transactions. See 26 USC 7701
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• transferred basis property: means property having a basis determined under any provision of subtitle A (or under any corresponding provision of prior income tax law) providing that the basis shall be determined in whole or in part by reference to the basis in the hands of the donor, grantor, or other transferor. See 26 USC 7701
• transport: includes also ship, convey, carry, or transport by any means whatever, and deliver or receive or cause to be delivered or received for such shipment, conveyance, carriage, or transportation. See 16 USC 668c
• trap and trace device: means a device or process which captures the incoming electronic or other impulses which identify the originating number or other dialing, routing, addressing, and signaling information reasonably likely to identify the source of a wire or electronic communication, provided, however, that such information shall not include the contents of any communication. See 18 USC 3127
• Treaty: means the Treaty on the Non-Proliferation of Nuclear Weapons. See 22 USC 3203
• tribal: refers to an Indian tribe as defined in section 5304(e) of title 25 or as listed pursuant to section 5131 of title 25. See 15 USC 375
• Truth in Lending Act: The Truth in Lending Act is a federal law that requires lenders to provide standardized information so that borrowers can compare loan terms. In general, lenders must provide information on ^{Source: OCC}
• United States: includes the several States, the District of Columbia, the Commonwealth of Puerto Rico, and any territory or insular possession of the United States. See 15 USC 330
• United States: as used in this title in a territorial sense, includes all places and waters, continental or insular, subject to the jurisdiction of the United States, except the Canal Zone. See 18 USC 5
• United States: when used in a geographic sense, means the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Canal Zone, and all territories and possessions of the United States. See 22 USC 3102
• United States: includes the several States, the Territories and possessions of the United States, the Commonwealth of Puerto Rico, the Trust Territory of the Pacific Islands, and the District of Columbia. See 15 USC 633
• United States: means the several States and Territories, the District of Columbia, and the possessions of the United States, but does not include the Canal Zone. See 47 USC 153
• United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701
• United States person: means any person resident in the United States or subject to the jurisdiction of the United States. See 22 USC 3102
• United States person: means &mdash. See 26 USC 7701
• Uphold: The decision of an appellate court not to reverse a lower court decision.
• use: includes the consumption, storage, handling, or disposal of cigarettes or smokeless tobacco. See 15 USC 375
• User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
• vehicle: includes every description of carriage or other artificial contrivance used, or capable of being used, as a means of transportation on land. See 1 USC 4
• Vehicular natural gas: means natural gas that is ultimately used as a fuel in a self-propelled vehicle. See 15 USC 717a
• Venue: The geographical location in which a case is tried.
• vessel: includes every description of watercraft or other artificial contrivance, except aircraft, used or capable of being used as a means of transportation on water, whether or not it is actually afloat. See 47 USC 153
• Virgin Islands: as used in this subchapter , shall apply to and include the territorial domain, lands and waters acquired by the United States through cession of the Danish West Indian Islands by the convention between the United States of America and His Majesty the King of Denmark entered into August 4, 1916, and ratified by the Senate on September 7, 1916 (39 Stat. See 48 USC 1405
• voluntary dissolution and liquidation: means a transaction pursuant to section 181 of this title that involves the assumption of the bank's insured deposit liabilities and the sale of the bank, or of control of the bank, as a going concern. See 12 USC 202
• water treatment works facility: means any treatment works within the meaning of section 212(2) of the Federal Water Pollution Control Act. See 26 USC 7701
• weather modification: means any activity performed with the intention of producing artificial changes in the composition, behavior, or dynamics of the atmosphere. See 15 USC 330
• whaling: means the scouting for, hunting, killing, taking, towing, holding onto, and flensing of whales, and the possession, treatment, or processing of whales or of whale products. See 16 USC 916
• whoever: include corporations, companies, associations, firms, partnerships, societies, and joint stock companies, as well as individuals. See 1 USC 1
• whoever: includes also associations, partnerships, and corporations. See 16 USC 668c
• withholding agent: means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461. See 26 USC 7701
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.
• Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.