Subchapter I General Provisions
Subchapter II Drug Abuse Policy Coordination
Subchapter IV Other Federal Programs

Terms Used In U.S. Code > Title 21 > Chapter 16

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • corporation: includes associations, joint-stock companies, and insurance companies. See
  • Dependent: A person dependent for support upon another.
  • 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
  • Fiduciary: A trustee, executor, or administrator.
  • 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
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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
  • 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
  • trade or business: includes the performance of the functions of a public office. See
  • transaction: includes a series of transactions. See
  • Trustee: A person or institution holding and administering property in trust.
  • United States: when used in a geographical sense includes only the States and the District of Columbia. See