Terms Used In U.S. Code > Title 1 > Chapter 3 - Code of Laws of United States and Supplements; District of Columbia Code and Supplements

• AMT: means the Alternative Minimum Tax for individuals under sections 55-59 of title 26, the term "EGTRRA" means the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16), and the term "JGTRRA" means the Jobs and Growth Tax Relief and ¹ Reconciliation Act of 2003 (Public Law 108-27). See 2 USC 932
• 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
• BBEDCA: means the Balanced Budget and Emergency Deficit Control Act of 1985. See 2 USC 932
• Board: means the Board of Directors of the Office of Congressional Workplace Rights. See 2 USC 1301
• budgetary effects: means the amount by which PAYGO legislation changes outlays flowing from direct spending or revenues relative to the baseline and shall be determined on the basis of estimates prepared under section 933 of this title. See 2 USC 932
• Commissioner: means the Commissioner of Internal Revenue. See
• corporation: includes associations, joint-stock companies, and insurance companies. See
• covered employee: means any employee of&mdash. See 2 USC 1301
• debit: refers to the net total amount, when positive, by which costs recorded on the PAYGO scorecards for a fiscal year exceed savings recorded on those scorecards for that year. See 2 USC 932
• 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: includes an applicant for employment and a former employee. See 2 USC 1301
• 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
• entitlement law: refers to a section of law which provides entitlement authority. See 2 USC 932
• Executive Director: means the Executive Director of the Office of Congressional Workplace Rights. See 2 USC 1301
• fiduciary: means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. 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
• General Counsel: means the General Counsel of the Office of Congressional Workplace Rights. See 2 USC 1301
• 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
• joint return: means a single return made jointly under section 6013 by a husband and wife. See
• modifications to substantive law: refers to changes to or restrictions on entitlement law or other mandatory spending contained in appropriations Acts, notwithstanding section 250(c)(8) of BBEDCA [2 U. See 2 USC 932
• 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
• outyear: means a fiscal year one or more years after the budget year. See 2 USC 932
• 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
• PAYGO Act: refers to a bill or joint resolution that affects direct spending or revenue relative to the baseline. See 2 USC 932
• 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
• 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
• subscription: includes a mark when the person making the same intended it as such. See 1 USC 1
• 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
• 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
• writing: includes printing and typewriting and reproductions of visual symbols by photographing, multigraphing, mimeographing, manifolding, or otherwise. See 1 USC 1