Terms Used In U.S. Code > Title 1 > Chapter 2 - Acts and Resolutions; Formalities of Enactment; Repeals; Sealing of Instruments

• 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
• Board: means the Board of Directors of the Office of Congressional Workplace Rights. See 2 USC 1301
• Commissioner: means the Commissioner of Internal Revenue. 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
• covered employee: means any employee of&mdash. See 2 USC 1301
• covered employee: means any employee of an employing office. See 3 USC 401
• 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 building and loan association: means a domestic building and loan association, a domestic savings and loan association, and a Federal savings and loan association&mdash. See
• employee: includes an applicant for employment and a former employee. See 2 USC 1301
• employee: includes an applicant for employment and a former employee. See 3 USC 401
• employee: shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21. See
• employing office: means &mdash. See 2 USC 1301
• employing office: means &mdash. See 3 USC 401
• enrolled actuary: means a person who is enrolled by the Joint Board for the Enrollment of Actuaries established under subtitle C of the title III of the Employee Retirement Income Security Act of 1974. See
• 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
• 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
• 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
• individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See 1 USC 8
• individual retirement plan: means &mdash. See
• insane person: shall include every idiot, insane person, and person non compos mentis. See 1 USC 1
• 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
• levy: includes the power of distraint and seizure by any means. See
• oath: includes affirmation, and "sworn" includes affirmed. See 1 USC 1
• Office: means the Office of Congressional Workplace Rights. See 2 USC 1301
• 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: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. 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
• shareholder: includes a member in an association, joint-stock company, or insurance company. See
• 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
• 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
• 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
• TIN: means the identifying number assigned to a person under section 6109. 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
• 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
• writing: includes printing and typewriting and reproductions of visual symbols by photographing, multigraphing, mimeographing, manifolding, or otherwise. See 1 USC 1