|§ 887||Imposition of tax on gross transportation income of nonresident aliens and foreign corporations|
Terms Used In U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part II > Subpart C
- corporation: includes associations, joint-stock companies, and insurance companies. See 38 USC 1912
- foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. See 38 USC 1912
- individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See 19 USC 2297
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- officer: includes any person authorized by law to perform the duties of the office. See 19 USC 2291
- President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
- 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 38 USC 1912
- taxpayer: means any person subject to any internal revenue tax. See 38 USC 1912
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
- trade or business: includes the performance of the functions of a public office. See 38 USC 1912
- United States: when used in a geographical sense includes only the States and the District of Columbia. See 38 USC 1912
- vessel: includes every description of watercraft or other artificial contrivance used, or capable of being used, as a means of transportation on water. See 19 USC 2293