U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter A > Part IV > Subpart F – Rules for Computing Work Opportunity Credit
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§ 51 | Amount of credit |
§ 52 | Special rules |
Terms Used In U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter A > Part IV > Subpart F - Rules for Computing Work Opportunity Credit
- Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
- corporation: includes associations, joint-stock companies, and insurance companies. See 26 USC 7701
- 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.
- county: includes a parish, or any other equivalent subdivision of a State or Territory of the United States. See 1 USC 2
- Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
- Dependent: A person dependent for support upon another.
- 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 26 USC 7701
- employing office: means &mdash. See 3 USC 401
- Fiduciary: A trustee, executor, or administrator.
- fiduciary: means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. See 26 USC 7701
- Grantor: The person who establishes a trust and places property into it.
- individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See 1 USC 8
- officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1
- person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
- Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- Secretary of the Treasury: means the Secretary of the Treasury, personally, and shall not include any delegate of his. See 26 USC 7701
- State: shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title. See 26 USC 7701
- Statute: A law passed by a legislature.
- stock: includes shares in an association, joint-stock company, or insurance company. See 26 USC 7701
- 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 26 USC 7701
- taxpayer: means any person subject to any internal revenue tax. See 26 USC 7701
- trade or business: includes the performance of the functions of a public office. See 26 USC 7701
- United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701