U.S. Code > Title 19 > Chapter 7 > Subchapter I – General Provisions
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| § 1801 | Statement of purposes |
| § 1806 | Definitions |
Terms Used In U.S. Code > Title 19 > Chapter 7 > Subchapter I - General Provisions
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1
- 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