Terms Used In U.S. Code > Title 15 > Chapter 22 - Trademarks

• Administration: means the Small Business Administration. See 15 USC 662
• Administrator: means the Administrator of the Small Business Administration. See 15 USC 662
• affiliated group: means &mdash. See 26 USC 1504
• applicable employment taxes: means the following:

  (A) The taxes imposed under section 3111(b). See 26 USC 3134

• archaeological resource: means any material remains of past human life or activities which are of archaeological interest, as determined under uniform regulations promulgated pursuant to this chapter. See 16 USC 470bb
• articles: means articles of incorporation for an incorporated body and means the functional equivalent or other similar documents specified by the Administrator for other business entities. See 15 USC 662
• Attorney General: means the Attorney General of the United States. See
• Attorney General: means the Attorney General of the United States. See
• auxiliary aids and services: includes &mdash. See 42 USC 12103
• Chairman: means the Chairman of the National Advisory Council on International Monetary and Financial Policies. See 22 USC 262p-4o
• chewing tobacco: means any leaf tobacco that is not intended to be smoked. See 26 USC 5702
• Cigar: means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subsection (b)(2)). See 26 USC 5702
• Cigarette: means &mdash. See 26 USC 5702
• Cigarette paper: means paper, or any other material except tobacco, prepared for use as a cigarette wrapper. See 26 USC 5702
• Cigarette tube: means cigarette paper made into a hollow cylinder for use in making cigarettes. See 26 USC 5702
• Commissioner: means the Commissioner of Internal Revenue. See
• Commissioner: means the Commissioner of Internal Revenue. See
• commuter authority: has the meaning given such term in section 24102(4) ¹ of title 49. See 42 USC 12161
• commuter rail transportation: has the meaning given the term "commuter rail passenger transportation" in section 24102(5) ¹ of title 49. See 42 USC 12161
• corporation: includes associations, joint-stock companies, and insurance companies. See
• corporation: includes associations, joint-stock companies, and insurance companies. See
• county: includes a parish, or any other equivalent subdivision of a State or Territory of the United States. See 1 USC 2
• designated public transportation: means transportation (other than public school transportation) by bus, rail, or any other conveyance (other than transportation by aircraft or intercity or commuter rail transportation (as defined in section 12161 of this title)) that provides the general public with general or special service (including charter service) on a regular and continuing basis. See 42 USC 12141
• discharged: means released from an appointment as a Reserve officer. See 14 USC 3731
• 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
• 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
• eligible employer: means any employer&mdash. See 26 USC 3134
• employee: shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21. See
• employee: shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21. See
• Energy Saving qualified investment: means investment in a small business concern that is primarily engaged in researching, manufacturing, developing, or providing products, goods, or services that reduce the use or consumption of non-renewable energy resources. See 15 USC 662
• Export warehouse: means a bonded internal revenue warehouse for the storage of tobacco products or cigarette papers or tubes or any processed tobacco, upon which the internal revenue tax has not been paid, for subsequent shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States. See 26 USC 5702
• Export warehouse proprietor: means any person who operates an export warehouse. See 26 USC 5702
• Federal land manager: means , with respect to any public lands, the Secretary of the department, or the head of any other agency or instrumentality of the United States, having primary management authority over such lands. See 16 USC 470bb
• federally owned or administered forest land: shall be construed to mean forest land in which, or in the natural resources of which, the United States has a legal or equitable interest of any character sufficient to entitle the United States to control the management or disposition of the timber or other forest products thereon, except land heretofore or hereafter reserved or withdrawn for purposes which are inconsistent with the exercise of the authority conferred by this subchapter. See 16 USC 583f
• fiduciary: means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. See
• fiscal year: means an accounting period of 12 months ending on the last day of any month other than December. See
• fiscal year: means an accounting period of 12 months ending on the last day of any month other than December. See
• foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. See
• foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. See
• 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
• foreign trust: means any trust other than a trust described in subparagraph (E) of paragraph (30). See
• forestry research: as used in this subchapter shall include investigations relating to: (1) Reforestation and management of land for the production of crops of timber and other related products of the forest. See 16 USC 582a-6
• Friendly foreign force: means any military, naval, or air force of any friendly foreign state with respect to which this chapter is operative by virtue of a Presidential declaration as provided in section 706 of this title. See 22 USC 701
• Government agency: means any executive department, commission, agency, independent establishment, corporation wholly or partly owned by the United States which is an instrumentality of the United States, or any board, bureau, division, service, office, officer, authority, administration, or other establishment in the executive branch of Government. See
• Importer: means any person in the United States to whom nontaxpaid tobacco products or cigarette papers or tubes, or any processed tobacco, manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned. See 26 USC 5702
• includible corporation: means any corporation except&mdash. See 26 USC 1504
• 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
• 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
• Indian lands: means lands of Indian tribes, or Indian individuals, which are either held in trust by the United States or subject to a restriction against alienation imposed by the United States, except for any subsurface interests in lands not owned or controlled by an Indian tribe or an Indian individual. See 16 USC 470bb
• 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
• 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
• Indian tribe: means any Indian tribe, band, nation, or other organized group or community, including any Alaska Native village or regional or village corporation as defined in, or established pursuant to, the Alaska Native Claims Settlement Act (85 Stat. See
• Indian tribe: means any Indian tribe, band, nation, or other organized group or community, including any Alaska Native village or regional or village corporation as defined in, or established pursuant to, the Alaska Native Claims Settlement Act (85 Stat. See 16 USC 470bb
• intercity rail transportation: means transportation provided by the National Railroad Passenger Corporation. See 42 USC 12161
• 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 262p-4o
• 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
• 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
• joint return: means a single return made jointly under section 6013 by a husband and wife. See
• joint return: means a single return made jointly under section 6013 by a husband and wife. See
• leverage: includes &mdash. See 15 USC 662
• levy: includes the power of distraint and seizure by any means. See
• license: means a license issued by the Administration as provided in section 681 of this title. See 15 USC 662
• limited liability company: means a business entity that is organized and operating in accordance with a State limited liability company statute approved by the Administration. See 15 USC 662
• Manufacturer of tobacco products: means any person who manufactures cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco, except that such term shall not include&mdash. See 26 USC 5702
• member: means , with respect to a licensee that is a limited liability company, a holder of an ownership interest or a person otherwise admitted to membership in the limited liability company. See 15 USC 662
• multilateral development banks: means the multilateral development institutions other than the Multilateral Investment Guarantee Agency. See 22 USC 262p-4o
• multilateral development institutions: means the international financial institutions other than the International Monetary Fund. See 22 USC 262p-4o
• oath: includes affirmation, and "sworn" includes affirmed. See 1 USC 1
• partner: includes a member in such a syndicate, group, pool, joint venture, or organization. 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
• 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: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See
• person: means an individual, corporation, partnership, trust, institution, association, or any other private entity or any officer, employee, agent, department, or instrumentality of the United States, of any Indian tribe, or of any State or political subdivision thereof. 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 5687
• person: means an individual, corporation, partnership, trust, institution, association, or any other private entity or any officer, employee, agent, department, or instrumentality of the United States, of any Indian tribe, or of any State or political subdivision thereof. See 16 USC 470bb
• person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See
• pipe tobacco: means any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco to be smoked in a pipe. See 26 USC 5702
• preceding calendar period: means &mdash. See
• public entity: means &mdash. See 42 USC 12131
• public lands: means &mdash. See
• public lands: means &mdash. See 16 USC 470bb
• qualified blood collector organization: means an organization which is&mdash. See
• qualified wages: means &mdash. See 26 USC 3134
• rail passenger car: means , with respect to intercity rail transportation, single-level and bi-level coach cars, single-level and bi-level dining cars, single-level and bi-level sleeping cars, single-level and bi-level lounge cars, and food service cars. See 42 USC 12161
• recovery startup business: means any employer&mdash. See 26 USC 3134
• remove: means the removal of tobacco products or cigarette papers or tubes, or any processed tobacco, from the factory or from internal revenue bond under section 5704, as the Secretary shall by regulation prescribe, or release from customs custody, and shall also include the smuggling or other unlawful importation of such articles into the United States. See 26 USC 5702
• Reserve officer: means a commissioned officer in the Reserve, except an officer excluded by section 3732 of this title or a commissioned warrant officer. See 14 USC 3731
• responsible person: means &mdash. See 42 USC 12161
• roll-your-own tobacco: means any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes or cigars, or for use as wrappers thereof. See 26 USC 5702
• Secretary: means the Secretary of Transportation. See 42 USC 12141
• Secretary: means the Secretary of the Treasury or his delegate. See
• Secretary: means the Secretary of the Treasury or his delegate. See
• Secretary of the Treasury: means the Secretary of the Treasury, personally, and shall not include any delegate of his. See
• Secretary of the Treasury: means the Secretary of the Treasury, personally, and shall not include any delegate of his. See
• Service court: means any military, naval, or air force court, or court martial or similar tribunal of any friendly foreign force within the United States. See 22 USC 701
• severely financially distressed employer: means an eligible employer as defined in paragraph (2), determined by substituting "less than 10 percent" for "less than 80 percent" in subparagraph (A)(ii)(II) thereof. See 26 USC 3134
• shareholder: includes a member in an association, joint-stock company, or insurance company. See
• smaller enterprise: means any small business concern that, together with its affiliates&mdash. See 15 USC 662
• smokeless tobacco: means any snuff or chewing tobacco. See 26 USC 5702
• snuff: means any finely cut, ground, or powdered tobacco that is not intended to be smoked. See 26 USC 5702
• State: as used in this subchapter shall include Puerto Rico, the Virgin Islands, and Guam. See 16 USC 582a-7
• 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: means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, Guam, American Samoa, the Virgin Islands of the United States, the Trust Territory of the Pacific Islands, and the Commonwealth of the Northern Mariana Islands. See 42 USC 12103
• State: shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title. See
• State: includes the several States, the territories and possessions of the United States, the Commonwealth of Puerto Rico, and the District of Columbia. See 15 USC 662
• State: means any of the fifty States, the District of Columbia, Puerto Rico, Guam, and the Virgin Islands. See
• State: includes Puerto Rico, Guam, American Samoa, the Northern Mariana Islands, and the Virgin Islands. See
• State: means any of the fifty States, the District of Columbia, Puerto Rico, Guam, and the Virgin Islands. See 16 USC 470bb
• State: includes Puerto Rico, Guam, American Samoa, the Northern Mariana Islands, and the Virgin Islands. See 16 USC 590q
• State: shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title. See
• station: means the portion of a property located appurtenant to a right-of-way on which intercity or commuter rail transportation is operated, where such portion is used by the general public and is related to the provision of such transportation, including passenger platforms, designated waiting areas, ticketing areas, restrooms, and, where a public entity providing rail transportation owns the property, concession areas, to the extent that such public entity exercises control over the selection, design, construction, or alteration of the property, but such term does not include flag stops. See 42 USC 12161
• stock: includes shares in an association, joint-stock company, or insurance company. See
• stock: includes shares in an association, joint-stock company, or insurance company. See
• student: means any individual&mdash. See
• student: means any individual&mdash. See
• subscription: includes a mark when the person making the same intended it as such. See 1 USC 1
• Tax Court: means the United States Tax Court. See
• Tax Court: means the United States Tax Court. 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
• 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
• taxpayer: means any person subject to any internal revenue tax. See
• third party debt: means any indebtedness for borrowed money, other than indebtedness owed to the Administration. See 15 USC 662
• Tobacco products: means cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco. See 26 USC 5702
• trade or business: includes the performance of the functions of a public office. See
• trade or business: includes the performance of the functions of a public office. See
• transaction: includes a series of transactions. See
• transaction: includes a series of transactions. See
• underlicensed State: means a State in which the number of licensees per capita is less than the median number of licensees per capita for all States, as calculated by the Administrator. See 15 USC 662
• United States: when used in a geographical sense includes only the States and the District of Columbia. See
• United States: means the United States, its Territories, its insular possessions, the Canal Zone, and any other place subject to the jurisdiction of the United States. See 22 USC 701
• United States: when used in a geographical sense includes only the States and the District of Columbia. See
• United States person: means &mdash. 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
• vessel: includes aircraft. See 10 USC 8851
• wages: means wages (as defined in section 3121(a)) and compensation (as defined in section 3231(e)). See 26 USC 3134
• whoever: include corporations, companies, associations, firms, partnerships, societies, and joint stock companies, as well as individuals. See 1 USC 1
• withholding agent: means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461. See