Terms Used In U.S. Code > Title 12 > Chapter 40 - International Lending Supervision

• affiliate: shall include any corporation, business trust, association, or other similar organization&mdash. See 12 USC 144
• association: when used in reference to a corporation, shall be deemed to embrace the words "successors and assigns of such company or association" in like manner as if these last-named words, or words of similar import, were expressed. See 1 USC 5
• Attorney General: means the Attorney General of the United States. See
• China: means (1) China including Manchuria, Tibet, Mongolia, and any territory leased by China to any foreign government, (2) the Crown Colony of Hong Kong, and (3) the Province of Macao. See 15 USC 142
• continental United States: means the States of the United States and the District of Columbia. See 12 USC 143
• corporation: includes associations, joint-stock companies, and insurance companies. See
• cost: shall be construed to include directly related expenses and appropriate charges for indirect and administrative expenses. See 15 USC 278b
• county: includes a parish, or any other equivalent subdivision of a State or Territory of the United States. See 1 USC 2
• 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
• employee: shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21. See
• Federal district court: means any Federal district court, and the United States District Court for the District of Columbia. See 15 USC 142
• foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. See
• 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
• individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See 1 USC 8
• oath: includes affirmation, and "sworn" includes affirmed. See 1 USC 1
• officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1
• 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
• partner: includes a member in such a syndicate, group, pool, joint venture, or organization. See
• 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
• 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 6664
• 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 5690
• person: includes individual, partnership, corporation, and association. See 15 USC 142
• person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See
• registrar: means the China Trade Act registrar appointed under section 143 of this title. See 15 USC 142
• Secretary: means the Secretary of the Treasury or his delegate. See
• Secretary: means the Secretary of Commerce. See 15 USC 142
• shareholder: includes a member in an association, joint-stock company, or insurance company. See
• specified payment: means &mdash. See 26 USC 6327
• State: means a State, the District of Columbia, the Commonwealth of Puerto Rico, or any other territory or possession of the United States. See 1 USC 7
• State: shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title. See
• stock: includes shares in an association, joint-stock company, or insurance company. See
• 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
• taxpayer: means any person subject to any internal revenue tax. See
• trade or business: includes the performance of the functions of a public office. See
• transaction: includes a series of transactions. See
• United States: when used in a geographical sense includes only the States and the District of Columbia. See
• 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
• vessel: includes every description of watercraft or other artificial contrivance used, or capable of being used, as a means of transportation on water. See 1 USC 3
• writing: includes printing and typewriting and reproductions of visual symbols by photographing, multigraphing, mimeographing, manifolding, or otherwise. See 1 USC 1