U.S. Code > Title 26 > Subtitle A > Chapter 1 > [Subpart H > Part V – International Boycott Determinations
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§ 999 | Reports by taxpayers; determinations |
Terms Used In U.S. Code > Title 26 > Subtitle A > Chapter 1 > [Subpart H > Part V - International Boycott Determinations
- Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
- 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.
- foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. See 26 USC 7701
- 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
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- shareholder: includes a member 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
- 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 26 USC 7701
- United States person: means &mdash. See 26 USC 7701