Part 40 Excise Tax Procedural Regulations
Part 41 Excise Tax On Use of Certain Highway Motor Vehicles
Part 43 Excise Tax On Transportation by Water
Part 44 Taxes On Wagering; Effective January 1, 1955
Part 46 Excise Tax On Certain Insurance Policies, Self-Insured Health Plans, and Obligations Not in Registered Form
Part 48 Manufacturers and Retailers Excise Taxes
Part 49 Facilities and Services Excise Taxes
Part 50 Regulations Relating to the Tax Imposed With Respect to Certain Hydraulic Mining
Part 51 Branded Prescription Drug Fee
Part 52 Environmental Taxes
Part 53 Foundation and Similar Excise Taxes
Part 54 Pension Excise Taxes
Part 55 Excise Tax On Real Estate Investment Trusts and Regulated Investment Companies
Part 56 Public Charity Excise Taxes
Part 57 Health Insurance Providers Fee
Part 141 Temporary Excise Tax Regulations Under the Employee Retirement Income Security Act of 1974
Part 143 Temporary Excise Tax Regulations Under the Tax Reform Act of 1969
Part 145 Temporary Excise Tax Regulations Under the Highway Revenue Act of 1982 (Pub. L. 97-424)
Part 156 Excise Tax On Greenmail
Part 157 Excise Tax On Structured Settlement Factoring Transactions

Terms Used In CFR > Title 25 > Chapter VII > Subchapter D

  • Accident: means an incident reportable under part 191 of this chapter involving gas pipeline facilities or LNG facilities, or an accident reportable under part 195 of this chapter involving hazardous liquid pipeline facilities. See 49 CFR 199.3
  • Acquisition: means the purchase by an eligible mortgagor of an existing hospital facility and ancillary property associated therewith. See 24 CFR 242.1
  • Act: means the McKinney-Vento Homeless Assistance Act as amended (42 U. See 24 CFR 578.3
  • Act: means title I of the Housing and Community Development Act of 1974 (42 U. See 24 CFR 570.481
  • Act: means the Public Health Service Act, as amended. See 42 CFR 23.2
  • Administrator: means the Administrator, Pipeline and Hazardous Materials Safety Administration or his or her delegate. See 49 CFR 199.3
  • Adult: means any individual 21 years of age or older. See 26 CFR 48.4101-1
  • Affiliate: means a person or entity which, directly orindirectly, either controls or has the power to control or exert significant influence on the other, or a person and entity both controlled by a third person or entity, which may be a parent entity. See 24 CFR 242.1
  • Aggregate working load limit: The summation of the working load limits or restraining capacity of all devices used to secure an article of cargo on a vehicle. See 49 CFR 393.5
  • Agreement value of the donated commodity: means the price assigned by the Department to a donated food which reflects the Department's current acquisition price, transportation and, if applicable, processing costs related to the food. See 26 CFR 1.40-1
  • Applicant: means an eligible applicant that has been designated by the Continuum of Care to apply for assistance under this part on behalf of that Continuum. See 24 CFR 578.3
  • Article of cargo: A unit of cargo, other than a liquid, gas, or aggregate that lacks physical structure (e. See 49 CFR 393.5
  • At risk of homelessness: (1) An individual or family who:

    (i) Has an annual income below 30 percent of median family income for the area, as determined by HUD. See 24 CFR 578.3

  • Award: means any grant, cooperative agreement or loan made with Recovery Act funds. See 30 CFR 57.14209
  • Blocking: A structure, device or another substantial article placed against or around an article of cargo to prevent horizontal movement of the article of cargo. See 49 CFR 393.5
  • Bracing: A structure, device, or another substantial article placed against an article of cargo to prevent it from tipping, that may also prevent it from shifting. See 49 CFR 393.5
  • Capital debt: means the outstanding indebtedness used for the construction, rehabilitation, or acquisition of the physical property and equipment of a hospital, including those financing costs approved by HUD. See 24 CFR 242.1
  • Categorically eligible: means considered income eligible for free meals or free milk, as applicable, based on documentation that a child is a member of a Family, as defined in this section, and one or more children in that family are receiving assistance under SNAP, FDPIR or the TANF program, as defined in this section. See 26 CFR 48.4101-1
  • CDBG funds: means Community Development Block Grant funds, in the form of grants under this subpart including any reimbursements, program income, and loans guaranteed under section 108 of the Act. See 24 CFR 570.481
  • Centralized or coordinated assessment system: means a centralized or coordinated process designed to coordinate program participant intake assessment and provision of referrals. See 24 CFR 578.3
  • Chassis: The load-supporting frame of a commercial motor vehicle, exclusive of any appurtenances which might be added to accommodate cargo. See 49 CFR 393.5
  • Collaborative applicant: means the eligible applicant that has been designated by the Continuum of Care to apply for a grant for Continuum of Care planning funds under this part on behalf of the Continuum. See 24 CFR 578.3
  • Common areas and facilities: means those areas of the project and of the property upon which it is located that are for the use and enjoyment of the owners of family units located in the project. See 24 CFR 234.3
  • Consolidated plan: means the HUD-approved plan developed in accordance with 24 CFR 91. See 24 CFR 578.3
  • Construction: means the creation of a new or replacement hospital facility, the substantial rehabilitation of an existing facility, or the limited rehabilitation of an existing facility. See 24 CFR 242.1
  • Conversion: means the date on which all documents necessary to create a condominium under state law (and under local law, where applicable) have been recorded, except that in the case of the Commonwealth of Puerto Rico, conversion is defined as the date on which the legal documents (which must be in compliance with applicable law) to create a condominium are presented for inscription (i. See 24 CFR 234.3
  • Corps personnel: means health personnel of the Regular and Reserve Corps of the Public Health Service Commissioned Corps and civilian personnel as designated by the Secretary including, but not limited to, physicians, dentists, nurses, and other health professions personnel who are assigned under section 333 of the Act and this regulation. See 42 CFR 23.2
  • Covered function: means an operations, maintenance, or emergency-response function regulated by part 192, 193, or 195 of this chapter that is performed on a pipeline or on an LNG facility. See 49 CFR 199.3
  • Covered housing provider: As used in this part, the term, "covered housing provider" which is defined in 24 CFR 5. See 24 CFR 574.604
  • Crib-type log trailer: means a trailer equipped with stakes, bunks, a front-end structure, and a rear structure to restrain logs. See 49 CFR 393.5
  • Current income: means income, as defined in §245. See 26 CFR 48.4101-1
  • Direct certification: means determining a child is eligible for free meals or free milk, as applicable, based on documentation obtained directly from the appropriate State or local agency or individuals authorized to certify that the child is a member of a household receiving assistance under SNAP, as defined in this section. See 26 CFR 48.4101-1
  • Disclosure: means reveal or use individual children's program eligibility information obtained through the free and reduced price meal or free milk eligibility process for a purpose other than for the purpose for which the information was obtained. See 26 CFR 48.4101-1
  • Distributing agencies: means State, Federal or private agencies which enter into agreements with the Department for the distribution of donated food to eligible recipient agencies and recipients. See 26 CFR 1.40-1
  • Distribution site: means a location where the eligible recipient agency actually distributes commodities to needy persons for household consumption or serves prepared meals to needy persons under this part. See 26 CFR 1.36B-2
  • Dose: means the quantity of ionizing radiation absorbed, per unit of mass, by the body or by any portion of the body. See 41 CFR 50-204.20
  • DOT Procedures: means the Procedures for Transportation Workplace Drug and Alcohol Testing Programs published by the Office of the Secretary of Transportation in part 40 of this title. See 49 CFR 199.3
  • Dunnage: All loose materials used to support and protect cargo. See 49 CFR 393.5
  • Eligible applicant: means a private nonprofit organization, State, local government, or instrumentality of State and local government. See 24 CFR 578.3
  • Eligible recipient agency: means an organization which--

    (1) Is public, or

    (2) Is private, possessing tax exempt status pursuant to §251. See 26 CFR 1.36B-2

  • Family: means a group of related or nonrelated individuals, who are not residents of an institution or boarding house, but who are living as one economic unit. See 26 CFR 48.4101-1
  • Family unit: means a one-family unit including the undivided interest in the common areas and facilities, and such restricted common areas and facilities as may be designated. See 24 CFR 234.3
  • FDPIR: means the food distribution program for households on Indian reservations operated under part 253 of this title. See 26 CFR 48.4101-1
  • FNS: means the Food and Nutrition Service, United States Department of Agriculture. See 26 CFR 48.4101-1
  • FNSRO where applicable: means the appropriate Food and Nutrition Service Regional Office when that agency administers the National School Lunch Program, School Breakfast Program or Special Milk Program with respect to nonprofit private schools. See 26 CFR 48.4101-1
  • Food bank: means a public or charitable institution that maintains an established operation involving the provision of food or edible commodities, or the products of food or edible commodities, to food pantries, soup kitchens, hunger relief centers, or other food or feeding centers that, as an integral part of their normal activities, provide meals or food to feed needy persons on a regular basis. See 26 CFR 1.36B-2
  • Formula: means the formula used by the Department to allocate among States the commodities and funding available under this part. See 26 CFR 1.36B-2
  • Foster child: means a child who is formally placed by a court or an agency that administers a State plan under parts B or E of title IV of the Social Security Act (42 U. See 26 CFR 48.4101-1
  • Frame vehicle: A vehicle with skeletal structure fitted with one or more bunk units for transporting logs. See 49 CFR 393.5
  • Free meal: means a meal for which neither the child nor any member of his family pays or is required to work in the school or in the school's food service. See 26 CFR 48.4101-1
  • Free milk: means milk served under the regulations governing the Special Milk Program and for which neither the child nor any member of his family pays or is required to work in the school or in the school's food service. See 26 CFR 48.4101-1
  • Friction mat: A device placed between the deck of a vehicle and article of cargo, or between articles of cargo, intended to provide greater friction than exists naturally between these surfaces. See 49 CFR 393.5
  • Hard costs: means the costs of the construction and equipment, including construction-related fees such as architect and construction manager fees. See 24 CFR 242.1
  • Head Start child: means a child enrolled as a participant in a Head Start program authorized under the Head Start Act (42 U. See 26 CFR 48.4101-1
  • Health manpower shortage area: means the geographic area, the population group, the public or nonprofit private medical facility or any other public facility which has been determined by the Secretary to have a shortage of health manpower under section 332 of the Act and its implementing regulation (42 CFR part 5). See 42 CFR 23.2
  • HMIS Lead: means the entity designated by the Continuum of Care in accordance with this part to operate the Continuum's HMIS on its behalf. See 24 CFR 578.3
  • Homeless child: means a child identified as lacking a fixed, regular and adequate nighttime residence, as specified under section 725(a) of the McKinney-Vento Homeless Assistance Act (42 U. See 26 CFR 48.4101-1
  • Hook-lift container: A specialized container, primarily used to contain and transport materials in the waste, recycling, construction/demolition and scrap industries, which is used in conjunction with specialized vehicles, in which the container is loaded and unloaded onto a tilt frame body by an articulating hook-arm. See 49 CFR 393.5
  • Hospital: means a facility that has been proposed for approval or has been approved by HUD under the provisions of this subpart, and:

    (1) That provides community services for inpatient medical care of the sick or injured (including obstetrical care). See 24 CFR 242.1

  • Household: means "family" as defined in this section. See 26 CFR 48.4101-1
  • Household application: means an application for free and reduced price meal or milk benefits, submitted by a household for a child or children who attend school(s) in the same local educational agency. See 26 CFR 48.4101-1
  • Income eligibility guidelines: means the family-size income levels prescribed annually by the Secretary for use by States in establishing eligibility for free and reduced price meals and for free milk. See 26 CFR 48.4101-1
  • Indian tribe: means any Indian tribe, band, nation, or other organized group or community, including any Alaskan Native village or regional or village corporation (as defined in, or established under, the Alaskan Native Claims Settlement Act (43 U. See 30 CFR 57.14206
  • Integral securement system: A system on certain roll-on/roll-off containers and hook-lift containers and their related transport vehicles in which compatible front and rear hold down devices are mated to provide securement of the complete vehicle and its articles of cargo. See 49 CFR 393.5
  • Key personnel: means those individuals identified for approval as part of substantial involvement in a cooperative agreement whose positions are essential to the successful implementation of an award. See 30 CFR 57.19027
  • Limited rehabilitation: means additions, expansion, remodeling, renovation, modernization, repair, and alteration of existing buildings, including acquisition of new or replacement equipment, in cases where the hard costs of construction and equipment are less than 20 percent of the mortgage amount. See 24 CFR 242.1
  • Local educational agency: means a public board of education or other public or private nonprofit authority legally constituted within a State for either administrative control or direction of, or to perform a service function for, public or private nonprofit elementary schools or secondary schools in a city, county, township, school district, or other political subdivision of a State, or for a combination of school districts or counties that is recognized in a State as an administrative agency for its public or private nonprofit elementary schools or secondary schools. See 26 CFR 48.4101-1
  • Local government: means a:

    (1) County. See 30 CFR 57.14206

  • Longwood: All logs that are not shortwood, i. See 49 CFR 393.5
  • Meal: means a lunch or meal supplement or a breakfast which meets the applicable requirements prescribed in §§210. See 26 CFR 48.4101-1
  • Medicaid: means the State medical assistance program under title XIX of the Social Security Act (42 U. See 26 CFR 48.4101-1
  • Migrant child: means a child identified as meeting the definition of migrant in section 1309 of the Elementary and Secondary Education Act of 1965 (20 U. See 26 CFR 48.4101-1
  • Milk: means pasteurized fluid types of unflavored or flavored whole milk, lowfat milk, skim milk, or cultured buttermilk which meet State and local standards for such milk except that, in the meal pattern for infants (0 to 1 year of age) milk means unflavored types of whole fluid milk or an equivalent quantity of reconstituted evaporated milk which meet such standards. See 26 CFR 48.4101-1
  • Mortgage: means such classes of first liens as are commonly given to secure advances on, or the unpaid purchase price of, real estate under the laws of the state in which the real estate is located, together with any mortgage note secured thereby. See 24 CFR 242.1
  • Mortgage Reserve Fund: means a trust account, or an account held by the mortgagee, for and on behalf of the mortgagor, to which the mortgagor contributes and from which withdrawals must be approved by HUD. See 24 CFR 242.1
  • Mortgagor: means the original borrower under a mortgage and its successors and assigns. See 24 CFR 242.1
  • National Health Service Corps site: means the entity to which personnel have been assigned under section 333 of the Act and this regulation to provide health services in or to health manpower shortage area. See 42 CFR 23.2
  • NCP Program: means a program under which FNS and private processors of food may enter into agreements under which the processor will process and distribute designated donated food to eligible recipient agencies. See 26 CFR 1.40-1
  • Nonprofit: means exempt from income tax under section 501(c)(3) of the Internal Revenue Code of 1986. See 26 CFR 48.4101-1
  • Nonprofit private entity: means as entity which may not lawfully hold or use any part of its net earnings to the benefit of any private shareholder or individual and which does not hold or use its net earnings for that purpose. See 42 CFR 23.2
  • Operating day: means a day that reimbursable meals are offered to eligible students under the National School Lunch Program or School Breakfast Program. See 26 CFR 48.4101-1
  • Operator: means a person who owns or operates pipeline facilities subject to part 192, 193, or 195 of this chapter. See 49 CFR 199.3
  • Parent: means an organization or entity that controls or has a controlling interest in another organization or entity. See 24 CFR 242.1
  • Permanent housing: means community-based housing without a designated length of stay, and includes both permanent supportive housing and rapid rehousing. See 24 CFR 578.3
  • Permanent supportive housing: means permanent housing in which supportive services are provided to assist homeless persons with a disability to live independently. See 24 CFR 578.3
  • Point-in-time count: means a count of sheltered and unsheltered homeless persons carried out on one night in the last 10 calendar days of January or at such other time as required by HUD. See 24 CFR 578.3
  • Private entity: (1) This term means any entity other than a State, local government, Indian tribe, or foreign public entity. See 30 CFR 57.14206
  • Private nonprofit organization: means an organization:

    (1) No part of the net earnings of which inure to the benefit of any member, founder, contributor, or individual. See 24 CFR 578.3

  • Program participant: means an individual (including an unaccompanied youth) or family who is assisted with Continuum of Care program funds. See 24 CFR 578.3
  • Prohibited drug: means any of the following substances specified in Schedule I or Schedule II of the Controlled Substances Act (21 U. See 49 CFR 199.3
  • Project: means a structure or structures containing four or more family units. See 24 CFR 234.3
  • Project: means a group of eligible activities, such as HMIS costs, identified as a project in an application to HUD for Continuum of Care funds and includes a structure (or structures) that is (are) acquired, rehabilitated, constructed, or leased with assistance provided under this part or with respect to which HUD provides rental assistance or annual payments for operating costs, or supportive services under this subtitle. See 24 CFR 578.3
  • Project mortgage: means a mortgage which is or has been insured under any of the FHA multifamily housing programs, other than sections 213(a)(1) and 213(a)(2) of the Act (12 U. See 24 CFR 234.3
  • Radiation: includes alpha rays, beta rays, gamma rays, X-rays, neutrons, high-speed electrons, high-speed protons, and other atomic particles. See 41 CFR 50-204.20
  • Radiation area: means any area, accessible to personnel, in which there exists radiation at such levels that a major portion of the body could receive in any one hour a dose in excess of 5 millirem, or in any 5 consecutive days a dose in excess of 100 millirem; and

    (3) "High radiation area" means any area, accessible to personnel, in which there exists radiation at such levels that a major portion of the body could receive in any one hour a dose in excess of 100 millirem. See 41 CFR 50-204.23

  • Radioactive material: means any material which emits, by spontaneous nuclear disintegration, corpuscular or electromagnetic emanations. See 41 CFR 50-204.20
  • Recipient: means an applicant that signs a grant agreement with HUD. See 24 CFR 578.3
  • Recipient: means any entity other than an individual that receives Recovery Act funds in the form of a grant, cooperative agreement or loan directly from the Federal Government. See 30 CFR 57.14209
  • Recipient agency: means disaster organizations, charitable institutions, nonprofit summer camps for children, school food service authorities, schools, service institutions, welfare agencies, nutrition programs for the elderly, nonresidential child care institutions and emergency feeding organizations. See 26 CFR 1.40-1
  • Reduced price meal: means a meal which meets all of the following criteria: (1) The price shall be less than the full price of the meal. See 26 CFR 48.4101-1
  • Refinancing: means the discharging of the existing capital debt of a hospital through entering into new debt. See 24 CFR 242.1
  • Refund: means (1) a credit or check issued to a distributor in an amount equal to the NCP contract value of donated foods contained in an end product sold by the distributor to a recipient agency at a discounted price or (2) a check issued to a recipient agency in an amount equal to the NCP contract value of donated foods contained in an end product sold to the recipient agency under a refund system. See 26 CFR 1.40-1
  • Restricted area: means any area access to which is controlled by the employer for purposes of protection of individuals from exposure to radiation or radioactive materials. See 41 CFR 50-204.20
  • Restricted common areas and facilities: means those areas and facilities restricted to a particular family unit or number of family units. See 24 CFR 234.3
  • Runaway child: means a child identified as a runaway receiving assistance under a program under the Runaway and Homeless Youth Act (42 U. See 26 CFR 48.4101-1
  • Secretary: means the Secretary of Housing and Urban Development or his or her authorized representatives. See 24 CFR 242.1
  • Secretary: means the Secretary of Health and Human Services and any other officer or employee of that Department to whom the authority involved has been delegated. See 42 CFR 23.2
  • Shortwood: All logs typically up to 4. See 49 CFR 393.5
  • Sided vehicle: A vehicle whose cargo compartment is enclosed on all four sides by walls of sufficient strength to contain articles of cargo, where the walls may include latched openings for loading and unloading, and includes vans, dump bodies, and a sided intermodal container carried by a vehicle. See 49 CFR 393.5
  • SNAP: means the Supplemental Nutrition Assistance Program established under the Food and Nutrition Act of 2008 (7 U. See 26 CFR 48.4101-1
  • Special Assistance Certification and Reimbursement Alternatives: means the three optional alternatives for free and reduced price meal application and claiming procedures in the National School Lunch Program and School Breakfast Program which are available to those School Food Authorities with schools in which at least 80 percent of the enrolled children are eligible for free or reduced price meals, or schools which are currently, or who will be serving all children free meals. See 26 CFR 48.4101-1
  • State: includes the several states, Puerto Rico, the District of Columbia, Guam, the Trust Territory of the Pacific Islands, American Samoa, and the United States Virgin Islands. See 24 CFR 242.1
  • State: means each of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, American Samoa, Guam, the Commonwealth of the Northern Marianas, and the Virgin Islands. See 24 CFR 578.3
  • State: means each of the several States, the District of Columbia, and the Commonwealth of Puerto Rico. See 49 CFR 198.3
  • State agency: means an agency of any of the several states, the District of Columbia, or Puerto Rico that participates under the pipeline safety laws (49 U. See 49 CFR 199.3
  • State agency: means the State government unit designated by the Governor or other appropriate State executive authority which has entered into an agreement with the United States Department of Agriculture under §251. See 26 CFR 1.36B-2
  • Subrecipient: means a private nonprofit organization, State, local government, or instrumentality of State or local government that receives a subgrant from the recipient to carry out a project. See 24 CFR 578.3
  • Substantial rehabilitation: means additions, expansion, remodeling, renovation, modernization, repair, and alteration of existing buildings, including acquisition of new or replacement equipment, in cases where the hard costs of construction and equipment are equal to or greater than 20 percent of the mortgage amount. See 24 CFR 242.1
  • Substitution: means (1) the replacement of donated food with like quantities of domestically produced commercial food of the same generic identity and of equal or better quality (i. See 26 CFR 1.40-1
  • TANF: means the State funded program under part A of title IV of the Social Security Act that the Secretary determines complies with standards established by the Secretary that ensure that the standards under the State program are comparable to or more restrictive than those in effect on June 1, 1995. See 26 CFR 48.4101-1
  • tenant: as used in this subpart shall include a member of a cooperative, and the term rental payment shall include the carrying charges under the occupancy agreement between the members of the cooperative and the cooperative housing owner. See 24 CFR 236.720
  • Tenant: means the occupant(s) named in the lease or rental agreement of a housing unit in a project as of the date the condominium conversion documents are properly filed for the project, or as of the date on which the occupants are notified by management of intent to convert the project to a condominium, whichever is earlier. See 24 CFR 234.3
  • Tiedown: A combination of securing devices which forms an assembly that attaches articles of cargo to, or restrains articles of cargo on, a vehicle or trailer, and is attached to anchor point(s). See 49 CFR 393.5
  • Transitional housing: means housing, where all program participants have signed a lease or occupancy agreement, the purpose of which is to facilitate the movement of homeless individuals and families into permanent housing within 24 months or such longer period as HUD determines necessary. See 24 CFR 578.3
  • Verification: means confirmation of eligibility for free or reduced price benefits under the National School Lunch Program or School Breakfast Program. See 26 CFR 48.4101-1
  • Vetting official: means the USAID employee identified in the application or award as having responsibility for receiving vetting information, responding to questions about information to be included on the Partner Information Form, coordinating with the USAID Office of Security (SEC), and conveying the vetting determination to each applicant, potential subrecipients and contractors subject to vetting, and the agreement officer. See 30 CFR 57.19027
  • Victim service provider: means a private nonprofit organization whose primary mission is to provide services to victims of domestic violence, dating violence, sexual assault, or stalking. See 24 CFR 578.3
  • Well: The depression formed between two cylindrical articles of cargo when they are laid with their eyes horizontal and parallel against each other. See 49 CFR 393.5