Terms Used In U.S. Code > Title 10 > Subtitle C > Part II > Chapter 847 - Death Benefits; Care of the Dead

• Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. ^{Source: OCC}
• foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. See 26 USC 7701
• Personal property: All property that is not real property.
• Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
• taxpayer: means any person subject to any internal revenue tax. See 26 USC 7701