Part 1 Income Taxes

Terms Used In CFR > Title 26 > Chapter I > Subchapter A

  • Acquisition cost: means the price generally and currently paid by providers for a drug marketed or sold by a particular formulator or labeler in the package size of drug most frequently purchased by providers, as determined by the Secretary on the basis of drug price information furnished by the Department. See 42 CFR 50.502
  • Act: means the McKinney-Vento Homeless Assistance Act as amended (42 U. See 24 CFR 578.3
  • 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
  • Arrange for: means to make arrangements (other than mere referral of an individual to, or the mere making of an appointment for him or her with, another health care provider) for the performance of a medical procedure on an individual by a health care provider other than the program or project. See 42 CFR 50.202
  • 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

  • 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
  • Consolidated plan: means the HUD-approved plan developed in accordance with 24 CFR 91. See 24 CFR 578.3
  • Disclosure of significant financial interests: means an Investigator's disclosure of significant financial interests to an Institution. See 42 CFR 50.603
  • Eligible applicant: means a private nonprofit organization, State, local government, or instrumentality of State and local government. See 24 CFR 578.3
  • FCOI report: means an Institution's report of a financial conflict of interest to a PHS Awarding Component. See 42 CFR 50.603
  • Financial interest: means anything of monetary value, whether or not the value is readily ascertainable. See 42 CFR 50.603
  • HHS: means the United States Department of Health and Human Services, and any components of the Department to which the authority involved may be delegated. See 42 CFR 50.603
  • Hysterectomy: means a medical procedure or operation for the purpose of removing the uterus. See 42 CFR 50.202
  • Institution: means any domestic or foreign, public or private, entity or organization (excluding a Federal agency) that is applying for, or that receives, PHS research funding. See 42 CFR 50.603
  • Institutionalized individual: means an individual who is (1) involuntarily confined or detained, under a civil or criminal statute, in a correctional or rehabilitative facility, including a mental hospital or other facility for the care and treatment of mental illness, or (2) confined, under a voluntary commitment, in a mental hospital or other facility for the care and treatment of mental illness. See 42 CFR 50.202
  • Investigator: means the project director or principal Investigator and any other person, regardless of title or position, who is responsible for the design, conduct, or reporting of research funded by the PHS, or proposed for such funding, which may include, for example, collaborators or consultants. See 42 CFR 50.603
  • Law enforcement agency: means an agency, or any part thereof, charged under applicable law with enforcement of the general penal statutes of the United States, or of any State or local jurisdiction. See 42 CFR 50.302
  • Manage: means taking action to address a financial conflict of interest, which can include reducing or eliminating the financial conflict of interest, to ensure, to the extent possible, that the design, conduct, and reporting of research will be free from bias. See 42 CFR 50.603
  • Medical procedures performed upon a victim of rape or incest: means any medical service, including an abortion, performed for the purpose of preventing or terminating a pregnancy arising out of an incident of rape or incest. See 42 CFR 50.302
  • Mentally incompetent individual: means an individual who has been declared mentally incompetent by a Federal, State, or local court of competent jurisdiction for any purpose unless he or she has been declared competent for purposes which include the ability to consent to sterilization. See 42 CFR 50.202
  • 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
  • PHS: means the Public Health Service of the U. See 42 CFR 50.603
  • PHS Awarding Component: means the organizational unit of the PHS that funds the research that is subject to this subpart. See 42 CFR 50.603
  • Physician: means a doctor of medicine or osteopathy legally authorized to practice medicine and surgery by the State in which he or she practices. See 42 CFR 50.302
  • 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 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 funds: means (1) Federal funds provided through grant or contract to support a program or project covered by §50. See 42 CFR 50.502
  • 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
  • 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
  • Provider: means one who furnishes medical or pharmaceutical services or supplies for which program funds may be expended under any of the programs or projects described in §50. See 42 CFR 50.502
  • Public Health Service: means the Office of the Assistant Secretary for Health, Health Resources and Services Administration, National Institutes of Health, Centers for Disease Control, Alcohol, Drug Abuse and Mental Health Administration and all of their constituent agencies. See 42 CFR 50.202
  • Public Health Service: means the Office of the Assistant Secretary for Health, Health Resources and Services Administration, National Institutes of Health, Centers for Disease Control, Alcohol, Drug Abuse and Mental Health Administration, Food and Drug Administration, and all of their constituent agencies. See 42 CFR 50.502
  • Recipient: means an applicant that signs a grant agreement with HUD. See 24 CFR 578.3
  • Research: means a systematic investigation, study or experiment designed to develop or contribute to generalizable knowledge relating broadly to public health, including behavioral and social-sciences research. See 42 CFR 50.603
  • Secretary: means the Secretary of Health and Human Services and any other officer or employee of the Department of Health and Human Services to whom the authority involved has been delegated. See 42 CFR 50.202
  • Secretary: means the Secretary of Health and Human Services and any other officer or employee of the Department of Health and Human Services to whom the authority involved has been delegated. See 42 CFR 50.502
  • Seriously mentally ill: has the meaning given in section 462 of the McKinney Act (42 U. See 24 CFR 582.5
  • 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
  • Sterilization: means any medical procedure, treatment, or operation for the purpose of rendering an individual permanently incapable of reproducing. See 42 CFR 50.202
  • 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
  • Supportive services: means assistance that--

    (1) Addresses the special needs of eligible persons. See 24 CFR 582.5

  • 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
  • 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