Chapter 31 Retail Excise Taxes
Chapter 32 Manufacturers Excise Taxes
Chapter 33 Facilities and Services
Chapter 34 Taxes On Certain Insurance Policies
Chapter 35 Taxes On Wagering
Chapter 36 Certain Other Excise Taxes
Chapter 38 Environmental Taxes
Chapter 39 Registration-Required Obligations
Chapter 40 General Provisions Relating to Occupational Taxes
Chapter 41 Public Charities
Chapter 42 Private Foundations; and Certain Other Tax-Exempt Organizations
Chapter 43 Qualified Pension, Etc., Plans
Chapter 44 Qualified Investment Entities
Chapter 45 Provisions Relating to Expatriated Entities
Chapter 46 Golden Parachute Payments
Chapter 47 Certain Group Health Plans
Chapter 48 Maintenance of Minimum Essential Coverage
Chapter 49 Cosmetic Services
Chapter 50 Foreign Procurement

Terms Used In U.S. Code > Title 26 > Subtitle D

  • Adjusted gross estate: The gross estate, less funeral expenses, expenses of estate administration during probate, debts of the estate, and casualty losses suffered during estate administration.
  • administering body: means the entity provided for in section 2431g(c) of this title. See 22 USC 2431a
  • Administration: means the Social Security Administration, except where the context requires otherwise. See 42 USC 1301
  • administrative costs: means costs for the following, but only to the extent incurred in administering the State plan developed pursuant to this subpart: procurement, payroll management, personnel functions (other than the portion of the salaries of supervisors attributable to time spent directly supervising the provision of services by caseworkers), management, maintenance and operation of space and property, data processing and computer services, accounting, budgeting, auditing, and travel expenses (except those related to the provision of services by caseworkers or the oversight of programs funded under this subpart). See 42 USC 622
  • Administrator: means the Administrator of the United States Agency for International Development. See 22 USC 2220a
  • 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.
  • affected employees: means employees who may reasonably be expected to experience an employment loss as a consequence of a proposed plant closing or mass layoff by their employer. See 29 USC 2101
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • affiliated group: means --

    (A) 1 or more chains of includible corporations connected through stock ownership with a common parent corporation which is an includible corporation, but only if--

    (B)(i) the common parent owns directly stock meeting the requirements of paragraph (2) in at least 1 of the other includible corporations, and

    (ii) stock meeting the requirements of paragraph (2) in each of the includible corporations (except the common parent) is owned directly by 1 or more of the other includible corporations. See 26 USC 1504

  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • agency: means an agency as defined in section 552(e) 1 of title 5. See 22 USC 3902
  • agency: means --

    (A) the Commission, and

    (B) any other Executive agency or the Smithsonian Institution, to the extent of any election in effect under section 3652(b) of this title. See 22 USC 3651

  • agency or instrumentality of a foreign state: has the meaning given that term in section 1603(b) of title 28. See 22 USC 6023
  • agency or instrumentality of the Government of Cuba: means an agency or instrumentality of a foreign state as defined in section 1603(b) of title 28, with each reference in such section to "a foreign state" deemed to be a reference to "Cuba". See 22 USC 2295b
  • agency or instrumentality of the Government of Cuba: means an agency or instrumentality of a foreign state as defined in section 1603(b) of title 28, with each reference in such section to "a foreign state" deemed to be a reference to "Cuba". See 22 USC 6023
  • Agreement: means a Conservation Agreement provided for in section 2431g of this title. See 22 USC 2431a
  • agricultural association: means any nonprofit or cooperative association of farmers, growers, or ranchers, incorporated or qualified under applicable State law, which recruits, solicits, hires, employs, furnishes, or transports any migrant or seasonal agricultural worker. See 29 USC 1802
  • agricultural employer: means any person who owns or operates a farm, ranch, processing establishment, cannery, gin, packing shed or nursery, or who produces or conditions seed, and who either recruits, solicits, hires, employs, furnishes, or transports any migrant or seasonal agricultural worker. See 29 USC 1802
  • agricultural employment: means employment in any service or activity included within the provisions of section 3(f) of the Fair Labor Standards Act of 1938 (29 U. See 29 USC 1802
  • Agriculture: includes aquaculture and fisheries. See 22 USC 2403
  • agriculture: includes the science and practice of activity related to food, feed, and fiber production, processing, marketing, distribution, utilization, and trade, and also includes family and consumer sciences, nutrition, food science and engineering, agricultural economics and other social sciences, forestry, wildlife, fisheries, aquaculture, floraculture, veterinary medicine, and other environmental and natural resources sciences. See 22 USC 2220a
  • Alternate valuation date: The earlier of the date six months after the decedent
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Amortization: Paying off a loan by regular installments.
  • annuitant: means any individual, including a former participant or survivor, who meets all requirements for an annuity from the Fund under this chapter or any other Act and who has filed a claim for such annuity. See 22 USC 4044
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appraisal: A determination of property value.
  • appropriate committees of Congress: includes the Committee on Foreign Affairs and the Committee on Energy and Commerce of the House of Representatives and the Committee on Foreign Relations of the Senate. See 22 USC 1465ff
  • appropriate congressional committees: means the Committee on Foreign Affairs and the Committee on Appropriations of the House of Representatives and the Committee on Foreign Relations and the Committee on Appropriations of the Senate. See 22 USC 2295b
  • appropriate congressional committees: means --

    (A) the Committee on International Relations and the Committee on Appropriations of the House of Representatives. See 22 USC 2431a

  • appropriate congressional committees: means the Committee on International Relations of the House of Representatives and the Committee on Foreign Relations of the Senate. See 22 USC 7432
  • 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
  • Arrest: Taking physical custody of a person by lawful authority.
  • Asset forfeiture: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • 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
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Attorney General: means the Attorney General of the United States. See 26 USC 7701
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Balanced budget: A budget in which receipts equal outlays.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • 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
  • beneficiary country: means an eligible country with respect to which the authority of section 2431d(a)(1) of this title, section 2431e(a)(1) of this title, or paragraph (1) or (2) of section 2431f(a) of this title is exercised. See 22 USC 2431a
  • Bequest: Property gifted by will.
  • Board: means the National Sheep Promotion, Research, and Information Board established under section 7104(b) of this title. See
  • Board: means the board referred to in section 2431i of this title. See 22 USC 2431a
  • Bureau: means the Bureau of the Census. See
  • Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.
  • certificate: means a certificate of accreditation issued under this chapter. See
  • Chairman: means the Chairman of the National Advisory Council on International Monetary and Financial Policies. See 22 USC 262r
  • Chambers: A judge's office.
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • child: means an individual--

    (A) who--

    (i) is an offspring or adopted child of the participant,

    (ii) is a stepchild or recognized natural child of the participant and who received more than one-half support from the participant, or

    (iii) lived with the participant, for whom a petition of adoption was filed by the participant, and who is adopted by the surviving spouse of the participant after the death of the participant. See 22 USC 4044

  • Claims Fund: means the special fund established in the Treasury of the United States composed of such sums as may be paid to or realized by the United States pursuant to the terms of any agreement settling those claims described in section 1645b of this title that may be entered into between the Governments of the United States and Vietnam. See 22 USC 1645a
  • classified national security information: means information that is classified or classifiable under Executive Order 12958 or a successor Executive order. See 22 USC 7432
  • Codicil: An addition, change, or supplement to a will executed with the same formalities required for the will itself.
  • cogeneration facility: means a facility which uses the same energy source for the sequential generation of electrical or mechanical power in combination with steam, heat, or other forms of useful energy. See 26 USC 7701
  • commerce: has the meaning provided by section 203(b) of this title. See 29 USC 2001
  • commercial activity: has the meaning given that term in section 1603(d) of title 28. See 22 USC 6023
  • Commission: means the South Pacific Commission. See 22 USC 280a
  • Commission: means the Foreign Claims Settlement Commission of the United States. See 22 USC 1644a
  • Commission: means the Foreign Claims Settlement Commission of the United States. See 22 USC 1645a
  • Commission: means the Federal Trade Commission. See
  • Commissioner: means the Commissioner of Internal Revenue. See 26 USC 7701
  • Commissioner: means the Commissioner of Internal Revenue. See 26 USC 7701
  • Commodity: includes any material, article, supply, goods, or equipment used for the purposes of furnishing nonmilitary assistance. See 22 USC 2403
  • Common disaster: A sudden and extraordinary misfortune that brings about the simultaneous or near-simultaneous deaths of two or more associated persons, such as husband and wife.
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • competitive service: has the meaning given that term in section 2102 of title 5. See 22 USC 3641
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • confiscated: refers to --

    (A) the nationalization, expropriation, or other seizure by the Cuban Government of ownership or control of property, on or after January 1, 1959--

    (i) without the property having been returned or adequate and effective compensation provided. See 22 USC 6023

  • Congressional Record: The substantially verbatim account of daily proceedings in Congress. It is printed for each day Congress is in session. At the back of each daily issue is the "Daily Digest," which summarizes the day's floor and committee activities.
  • Contingent beneficiary: Receiver of property or benefits if the first named beneficiary fails to receive any or all of the property or benefits in question before his (her) death.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • cooperative bank: means an institution without capital stock organized and operated for mutual purposes and without profit, which--

    (A) is subject by law to supervision and examination by State or Federal authority having supervision over such institutions, and

    (B) meets the requirements of subparagraphs (B) and (C) of paragraph (19) of this subsection (relating to definition of domestic building and loan association). See 26 USC 7701

  • cooperative bank: means an institution without capital stock organized and operated for mutual purposes and without profit, which--

    (A) is subject by law to supervision and examination by State or Federal authority having supervision over such institutions, and

    (B) meets the requirements of subparagraphs (B) and (C) of paragraph (19) of this subsection (relating to definition of domestic building and loan association). See 26 USC 7701

  • coral: means species of the phylum Cnidaria, including--

    (A) all species of the orders Antipatharia (black corals), Scleractinia (stony corals), Alcyonacea (soft corals), Gorgonacea (horny corals), Stolonifera (organpipe corals and others), and Coenothecalia (blue coral), of the class Anthoza. See 22 USC 2431a

  • coral reef: means any reef or shoal composed primarily of coral. See 22 USC 2431a
  • 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.
  • corporation: includes associations, joint-stock companies, and insurance companies. See 26 USC 7701
  • corporation: includes associations, joint-stock companies, and insurance companies. See 26 USC 7701
  • county: includes a parish, or any other equivalent subdivision of a State or Territory of the United States. See
  • court: means any court of any State, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, or the Virgin Islands, and any Indian court as defined by section 1301(3) of title 25. See 22 USC 4044
  • court order: means any court decree of divorce or annulment, or any court order or court approved property settlement agreement incident to any court decree of divorce or annulment. See 22 USC 4044
  • covered allied persons: means military personnel, elected or appointed officials, and other persons employed by or working on behalf of the government of a NATO member country, a major non-NATO ally (including Australia, Egypt, Israel, Japan, Jordan, Argentina, the Republic of Korea, and New Zealand), or Taiwan, for so long as that government is not a party to the International Criminal Court and wishes its officials and other persons working on its behalf to be exempted from the jurisdiction of the International Criminal Court. See 22 USC 7432
  • covered United States persons: means members of the Armed Forces of the United States, elected or appointed officials of the United States Government, and other persons employed by or working on behalf of the United States Government, for so long as the United States is not a party to the International Criminal Court. See 22 USC 7432
  • Cuban Government: includes the government of any political subdivision of Cuba, and any agency or instrumentality of the Government of Cuba. See 22 USC 2295b
  • Cuban Government: includes the government of any political subdivision of Cuba, and any agency or instrumentality of the Government of Cuba. See 22 USC 6023
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • day-haul operation: means the assembly of workers at a pick-up point waiting to be hired and employed, transportation of such workers to agricultural employment, and the return of such workers to a drop-off point on the same day. See 29 USC 1802
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Defense article: includes --

    (1) any weapon, weapons system, munition, aircraft, vessel, boat or other implement of war. See 22 USC 2403

  • Defense information: includes any document, writing, sketch, photograph, plan, model, specification, design, prototype, or other recorded or oral information relating to any defense article or defense service, but shall not include Restricted Data as defined by the Atomic Energy Act of 1954, as amended [42 U. See 22 USC 2403
  • Defense service: includes any service, test, inspection, repair, publication, or technical or other assistance or defense information used for the purposes of furnishing military assistance, but does not include military educational and training activities under part V of subchapter II of this chapter. See 22 USC 2403
  • democratically elected government in Cuba: means a government determined by the President to have met the requirements of section 6066 of this title. See 22 USC 6023
  • Department: means the Department of State. See 22 USC 1433
  • Department: means the United States Department of Agriculture. See
  • Department: means the Department of Agriculture. See
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Descendent: One who is directly descended from another such as a child, grandchild, or great grandchild.
  • Devise: To gift property by will.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • 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 26 USC 7701
  • 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 26 USC 7701
  • domestic building and loan association: means a domestic building and loan association, a domestic savings and loan association, and a Federal savings and loan association--

    (A) which is subject by law to supervision and examination by State or Federal authority having supervision over such associations. See 26 USC 7701

  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Dower: A widow
  • education: means activities providing information relating to the sheep industry or sheep products to producers, feeders, importers, consumers, and other persons. See
  • eligible country: means a country designated by the President in accordance with section 2431c of this title. See 22 USC 2431a
  • eligible investor: means : (1) United States citizens. See 22 USC 2198
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • employ: has the meaning given such term under section 3(g) of the Fair Labor Standards Act of 1938 (29 U. See 29 USC 1802
  • employee: includes an applicant for employment and a former employee. See
  • employee: shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21. See 26 USC 7701
  • employee: shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21. See 26 USC 7701
  • employee: means an individual serving in a position. See 22 USC 3651
  • employer: includes any person acting directly or indirectly in the interest of an employer in relation to an employee or prospective employee. See 29 USC 2001
  • employer: means any business enterprise that employs--

    (A) 100 or more employees, excluding part-time employees. See 29 USC 2101

  • employment loss: means (A) an employment termination, other than a discharge for cause, voluntary departure, or retirement, (B) a layoff exceeding 6 months, or (C) a reduction in hours of work of more than 50 percent during each month of any 6-month period. See 29 USC 2101
  • enrolled actuary: means a person who is enrolled by the Joint Board for the Enrollment of Actuaries established under subtitle C of the title III of the Employee Retirement Income Security Act of 1974. See 26 USC 7701
  • enrolled actuary: means a person who is enrolled by the Joint Board for the Enrollment of Actuaries established under subtitle C of the title III of the Employee Retirement Income Security Act of 1974. See 26 USC 7701
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Excess defense articles: means the quantity of defense articles (other than construction equipment, including tractors, scrapers, loaders, graders, bulldozers, dump trucks, generators, and compressors) owned by the United States Government, and not procured in anticipation of military assistance or sales requirements, or pursuant to a military assistance or sales order, which is in excess of the Approved Force Acquisition Objective and Approved Force Retention Stock of all Department of Defense Components at the time such articles are dropped from inventory by the supplying agency for delivery to countries or international organizations under this chapter. See 22 USC 2403
  • exchanged basis property: means property having a basis determined under any provision of subtitle A (or under any corresponding provision of prior income tax law) providing that the basis shall be determined in whole or in part by reference to other property held at any time by the person for whom the basis is to be determined. See 26 USC 7701
  • Executive agency: has the meaning given that term in section 105 of title 5. See 22 USC 3641
  • Executor: A male person named in a will to carry out the decedent
  • expropriation: includes , but is not limited to, any abrogation, repudiation, or impairment by a foreign government, a political subdivision of a foreign government, or a corporation owned or controlled by a foreign government, of its own contract with an investor with respect to a project, where such abrogation, repudiation, or impairment is not caused by the investor's own fault or misconduct, and materially adversely affects the continued operation of the project. See 22 USC 2198
  • Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
  • Facility: means the Conservation Facility established in the Department of the Treasury by section 2431b of this title. See 22 USC 2431a
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • farm labor contracting activity: means recruiting, soliciting, hiring, employing, furnishing, or transporting any migrant or seasonal agricultural worker. See 29 USC 1802
  • farm labor contractor: means any person, other than an agricultural employer, an agricultural association, or an employee of an agricultural employer or agricultural association, who, for any money or other valuable consideration paid or promised to be paid, performs any farm labor contracting activity. See 29 USC 1802
  • Farmers: includes fishermen and other persons employed in cultivating and harvesting food resources from salt and fresh waters. See 22 USC 2403
  • Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. Source: OCC
  • Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
  • Felony: A crime carrying a penalty of more than a year in prison.
  • 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
  • fiduciary: means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. See 26 USC 7701
  • fiscal year: means an accounting period of 12 months ending on the last day of any month other than December. See 26 USC 7701
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • fiscal year: means an accounting period of 12 months ending on the last day of any month other than December. See 26 USC 7701
  • Fixed Rate: Having a "fixed" rate means that the APR doesn't change based on fluctuations of some external rate (such as the "Prime Rate"). In other words, a fixed rate is a rate that is not a variable rate. A fixed APR can change over time, in several circumstances:
    • You are late making a payment or commit some other default, triggering an increase to a penalty rate
    • The bank changes the terms of your account and you do not reject the change.
    • The rate expires (if the rate was fixed for only a certain period of time).
  • Forbearance: A means of handling a delinquent loan. A
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. See 26 USC 7701
  • foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. See 26 USC 7701
  • 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 26 USC 7701
  • Foreign Service: means the Foreign Service of the United States. See 22 USC 3902
  • foreign trust: means any trust other than a trust described in subparagraph (E) of paragraph (30). See 26 USC 7701
  • foreign trust: means any trust other than a trust described in subparagraph (E) of paragraph (30). See 26 USC 7701
  • former spouse: means a former wife or husband of a participant or former participant who was married to such participant for not less than 10 years during periods of service by that participant which are creditable under section 4056 of this title. See 22 USC 4044
  • Fraud: Intentional deception resulting in injury to another.
  • Friendly foreign force: means any military, naval, or air force of any friendly foreign state with respect to which this chapter is operative by virtue of a Presidential declaration as provided in section 706 of this title. See 22 USC 701
  • Function: includes any duty, obligation, power, authority, responsibility, right, privilege, discretion, or activity. See 22 USC 2403
  • Fund: means the Foreign Service Retirement and Disability Fund maintained by the Secretary of the Treasury pursuant to section 4042 of this title. See 22 USC 4071a
  • Fund: means a Conservation Fund provided for in section 2431h of this title. See 22 USC 2431a
  • further revised annuity participant: means any individual who--

    (A) on December 31, 2013--

    (i) is not a participant. See 22 USC 4071a

  • German Democratic Republic: includes the government of any political subdivision, agency, or instrumentality thereof or under its control. See 22 USC 1644a
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • good faith: shall mean the duty of each party to any franchise, and all officers, employees, or agents thereof to act in a fair and equitable manner toward each other so as to guarantee the one party freedom from coercion, intimidation, or threats of coercion or intimidation from the other party: Provided, That recommendation, endorsement, exposition, persuasion, urging or argument shall not be deemed to constitute a lack of good faith. See
  • Government: means the Government of the United States. See 22 USC 3902
  • Government agency: means any executive department, board, bureau, commission, or other agency of the Federal Government, or independent establishment, or any corporation wholly owned (either directly or through one or more corporations) by the United States. See 22 USC 1433
  • Government agency: means any department, independent establishment, or other agency of the Government of the United States, or any corporation wholly owned by the Government of the United States. See 22 USC 280a
  • Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
  • Grantor: The person who establishes a trust and places property into it.
  • Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • importer: means any person who imports sheep or sheep products into the United States. See
  • includible corporation: means any corporation except--

    (1) Corporations exempt from taxation under section 501. See 26 USC 1504

  • 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 26 USC 7701
  • 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 26 USC 7701
  • including: when used in a definition contained in this chapter shall not be deemed to exclude other things otherwise within the meaning of the term defined. See 42 USC 1301
  • incumbent domestic licensee: means a licensee as provided in section 153(c) 1 of title 47 that was broadcasting a television signal as of January 1, 1989. See 22 USC 1465ff
  • Indian tribal government: means the governing body of any tribe, band, community, village, or group of Indians, or (if applicable) Alaska Natives, which is determined by the Secretary, after consultation with the Secretary of the Interior, to exercise governmental functions. See 26 USC 7701
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See
  • individual retirement plan: means --

    (A) an individual retirement account described in section 408(a), and

    (B) an individual retirement annuity described in section 408(b). See 26 USC 7701

  • individual retirement plan: means --

    (A) an individual retirement account described in section 408(a), and

    (B) an individual retirement annuity described in section 408(b). See 26 USC 7701

  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Inter vivos: Transfer of property from one living person to another living person.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • International Criminal Court: means the court established by the Rome Statute. See 22 USC 7432
  • international financial institutions: means the International Monetary Fund, International Bank for Reconstruction and Development, European Bank for Reconstruction and Development, International Development Association, International Finance Corporation, Multilateral Investment Guarantee Agency, African Development Bank, African Development Fund, Asian Development Bank, Inter-American Development Bank 2 Bank for Economic Cooperation and Development in the Middle East and North Africa,,3 and Inter-American Investment Corporation. See 22 USC 262r
  • international organization: means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U. See 26 USC 7701
  • international organization: means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U. See 26 USC 7701
  • investment: includes any contribution or commitment of funds, commodities, services, patents, processes, or techniques, in the form of (1) a loan or loans to an approved project, (2) the purchase of a share of ownership in any such project, (3) participation in royalties, earnings, or profits of any such project, and (4) the furnishing of commodities or services pursuant to a lease or other contract. See 22 USC 2198
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • joint return: means a single return made jointly under section 6013 by a husband and wife. See 26 USC 7701
  • joint return: means a single return made jointly under section 6013 by a husband and wife. See 26 USC 7701
  • Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
  • 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.
  • knowingly: means with knowledge or having reason to know. See 22 USC 6023
  • Layover: Informal term for a period of delay required by rule. For example, when a bill or other measure is reported from committee, it may be considered on the floor only after it "lies over" for one legislative day and after the written report has been available for two calendar days. Layover periods may be waived by unanimous consent.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legacy: A gift of property made by will.
  • Legatee: A beneficiary of a decedent
  • levy: includes the power of distraint and seizure by any means. See 26 USC 7701
  • levy: includes the power of distraint and seizure by any means. See 26 USC 7701
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • licensee: has the meaning provided in section 153(c) 1 of title 47. See 22 USC 1465ff
  • lie detector: includes a polygraph, deceptograph, voice stress analyzer, psychological stress evaluator, or any other similar device (whether mechanical or electrical) that is used, or the results of which are used, for the purpose of rendering a diagnostic opinion regarding the honesty or dishonesty of an individual. See 29 USC 2001
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • Lineal descendant: Direct descendant of the same ancestors.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Magistrate judges: Judicial officers who assist U.S. district judges in getting cases ready for trial, who may decide some criminal and civil trials when both parties agree to have the case heard by a magistrate judge instead of a judge.
  • major non-NATO ally: means a country that has been so designated in accordance with section 517 of the Foreign Assistance Act of 1961 [22 U. See 22 USC 7432
  • Majority leader: see Floor Leaders
  • Marital deduction: The deduction(s) that can be taken in the determination of gift and estate tax liabilities because of the existence of a marriage or marital relationship.
  • Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
  • marriage: means only a legal union between one man and one woman as husband and wife, and the word "spouse" refers only to a person of the opposite sex who is a husband or a wife. See
  • mass layoff: means a reduction in force which--

    (A) is not the result of a plant closing. See 29 USC 2101

  • migrant agricultural worker: means an individual who is employed in agricultural employment of a seasonal or other temporary nature, and who is required to be absent overnight from his permanent place of residence. See 29 USC 1802
  • Military education and training: includes formal or informal instruction of foreign students in the United States or overseas by officers or employees of the United States, contract technicians, contractors (including instruction at civilian institutions), or by correspondence courses, technical, educational, or information publications and media of all kinds, training aids, orientation, and military advice to foreign military units and forces. See 22 USC 2403
  • Minority leader: See Floor Leaders
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgage loan: A loan made by a lender to a borrower for the financing of real property. Source: OCC
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • multilateral development banks: means the multilateral development institutions other than the Multilateral Investment Guarantee Agency. See 22 USC 262r
  • multilateral development institutions: means the international financial institutions other than the International Monetary Fund. See 22 USC 262r
  • National Credit Union Administration: The federal regulatory agency that charters and supervises federal credit unions. (NCUA also administers the National Credit Union Share Insurance Fund, which insures the deposits of federal credit unions.) Source: OCC
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • noncredit account revolving fund: means the account in which funds under section 2196 of this title and all funds from noncredit activities are held. See 22 USC 2198
  • noncredit activities: means all activities of the Corporation other than its loan guarantee program under section 2194(b) of this title and its direct loan program under section 2194(c) of this title. See 22 USC 2198
  • nonmarket based trade: includes exports, imports, exchanges, or other arrangements that are provided for goods and services (including oil and other petroleum products) on terms more favorable than those generally available in applicable markets or for comparable commodities, including--

    (A) exports to the Cuban Government on terms that involve a grant, concessional price, guaranty, insurance, or subsidy. See 22 USC 2295b

  • nonrecognition transaction: means any disposition of property in a transaction in which gain or loss is not recognized in whole or in part for purposes of subtitle A. See 26 USC 7701
  • normal cost: means the entry-age normal cost of the provisions of the System which relate to the Fund, computed by the Secretary of State in accordance with generally accepted actuarial practice and standards (using dynamic assumptions) and expressed as a level percentage of aggregate basic pay. See 22 USC 4071a
  • oath: includes affirmation, and "sworn" includes affirmed. See
  • 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.
  • officer: includes any person authorized by law to perform the duties of the office. See
  • Officer or employee: means civilian personnel and members of the Armed Forces of the United States Government. See 22 USC 2403
  • official of the Cuban Government or the ruling political party in Cuba: refers to any member of the Council of Ministers, Council of State, central committee of the Communist Party of Cuba, or the Politburo of Cuba, or their equivalents. See 22 USC 6023
  • order: means a sheep and wool promotion, research, education, and information order issued under section 7103 of this title. See
  • Oversight: Committee review of the activities of a Federal agency or program.
  • 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 26 USC 7701
  • participant: means a person who participates in the Foreign Service Pension System. See 22 USC 4071a
  • participate in any peacekeeping operation under chapter VI of the charter of the United Nations or peace enforcement operation under chapter VII of the charter of the United Nations: means to assign members of the Armed Forces of the United States to a United Nations military command structure as part of a peacekeeping operation under chapter VI of the charter of the United Nations or peace enforcement operation under chapter VII of the charter of the United Nations in which those members of the Armed Forces of the United States are subject to the command or operational control of one or more foreign military officers not appointed in conformity with article II, section 2, clause 2 of the Constitution of the United States. See 22 USC 7432
  • partner: includes a member in such a syndicate, group, pool, joint venture, or organization. See 26 USC 7701
  • partner: includes a member in such a syndicate, group, pool, joint venture, or organization. See 26 USC 7701
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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 26 USC 7701
  • 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 26 USC 7701
  • party to the International Criminal Court: means a government that has deposited an instrument of ratification, acceptance, approval, or accession to the Rome Statute, and has not withdrawn from the Rome Statute pursuant to Article 127 thereof. See 22 USC 7432
  • peacekeeping operation under chapter VI of the charter of the United Nations or peace enforcement operation under chapter VII of the charter of the United Nations: means any military operation to maintain or restore international peace and security that--

    (A) is authorized by the United Nations Security Council under chapter VI or VII of the charter of the United Nations. See 22 USC 7432

  • performance: may be construed to mean "exercise". See
  • person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
  • person: means any individual, group of individuals, partnership, corporation, association, cooperative, or any other legal entity. See
  • person: as used in this subchapter , includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. See 26 USC 5690
  • person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
  • person: means any individual, partnership, association, joint stock company, trust, cooperative, or corporation. See 29 USC 1802
  • personal holding company income: means the portion of the adjusted ordinary gross income which consists of:

    (1) Dividends, etc. See 26 USC 543

  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • plant closing: means the permanent or temporary shutdown of a single site of employment, or one or more facilities or operating units within a single site of employment, if the shutdown results in an employment loss at the single site of employment during any 30-day period for 50 or more employees excluding any part-time employees. See 29 USC 2101
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • polygraph: means an instrument that--

    (A) records continuously, visually, permanently, and simultaneously changes in cardiovascular, respiratory, and electrodermal patterns as minimum instrumentation standards. See 29 USC 2001

  • position: means a civilian position in the Commission, or in any other agency if a substantial portion of the duties and responsibilities are performed in the Republic of Panama. See 22 USC 3651
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • preceding calendar period: means --

    (1) calendar years 1932 and 1970 and all calendar years intervening between calendar year 1932 and calendar year 1970,

    (2) the first calendar quarter of calendar year 1971 and all calendar quarters intervening between such calendar quarter and the first calendar quarter of calendar year 1982, and

    (3) all calendar years after 1981 and before the calendar year for which the tax is being computed. See 26 USC 2502

  • predecessor guaranty authority: means prior guaranty authorities (other than housing guaranty authorities) repealed by the Foreign Assistance Act of 1969, and sections 1509(b)(3), 1872(b), and 1933(b) 1 of this title (exclusive of authority relating to informational media guaranties). See 22 USC 2198
  • 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.
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Private law: A private bill enacted into law. Private laws have restricted applicability, often addressing immigration and naturalization issues affecting individuals.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • process: means the preparation of a chemical substance or mixture, after its manufacture, for distribution in commerce--

    (A) in the same form or physical state as, or in a different form or physical state from, that in which it was received by the person so preparing such substance or mixture, or

    (B) as part of an article containing the chemical substance or mixture. See

  • producer: means any person, other than a feeder, who owns or acquires ownership of sheep. See
  • promotion: means any action (including paid advertising) to advance the image and desirability of sheep or sheep products to improve the competitive position, and stimulate sales, of sheep products in the domestic and international marketplace. See
  • property: means --

    (A) any property, right, or interest, including any leasehold interest,

    (B) any debt owed by Vietnam or by any enterprise which has been nationalized, expropriated, or otherwise taken by Vietnam, and

    (C) any debt which is a charge on property which has been nationalized, expropriated, or otherwise taken by Vietnam. See 22 USC 1645a

  • property: means any property (including patents, copyrights, trademarks, and any other form of intellectual property), whether real, personal, or mixed, and any present, future, or contingent right, security, or other interest therein, including any leasehold interest. See 22 USC 6023
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • public and private partners of universities: includes entities that have cooperative or contractual agreements with universities, which may include formal or informal associations of universities, other education institutions, United States Government and State agencies, private voluntary organizations, nongovernmental organizations, firms operated for profit, nonprofit organizations, multinational banks, and, as designated by the Administrator, any organization, institution, or agency incorporated in other countries. See 22 USC 2220a
  • Public debt: Cumulative amounts borrowed by the Treasury Department or the Federal Financing Bank from the public or from another fund or account. The public debt does not include agency debt (amounts borrowed by other agencies of the Federal Government). The total public debt is subject to a statutory limit.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • qualified blood collector organization: means an organization which is--

    (A) described in section 501(c)(3) and exempt from tax under section 501(a),

    (B) primarily engaged in the activity of the collection of human blood,

    (C) registered with the Secretary for purposes of excise tax exemptions, and

    (D) registered by the Food and Drug Administration to collect blood. See 26 USC 7701

  • Quorum: The number of legislators that must be present to do business.
  • Ranking minority member: The highest ranking (and usually longest serving) minority member of a committee or subcommittee.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remainderman: One entitled to the remainder of an estate after a particular reserved right or interest, such as a life tenancy, has expired.
  • representative: means an exclusive representative of employees within the meaning of section 159(a) or 158(f) of this title or section 152 of title 45. See 29 USC 2101
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • research: means development projects and studies relating to the production (including the feeding of sheep), processing, distribution, or use of sheep or sheep products to encourage, expand, improve, or make more efficient the marketing of sheep or sheep products. See
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • revised annuity participant: means any individual who--

    (A) on December 31, 2012--

    (i) is not a participant. See 22 USC 4071a

  • Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
  • Revolving credit: A credit agreement (typically a credit card) that allows a customer to borrow against a preapproved credit line when purchasing goods and services. The borrower is only billed for the amount that is actually borrowed plus any interest due. (Also called a charge account or open-end credit.) Source: OCC
  • Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
  • Rome Statute: means the Rome Statute of the International Criminal Court, adopted by the United Nations Diplomatic Conference of Plenipotentiaries on the Establishment of an International Criminal Court on July 17, 1998. See 22 USC 7432
  • seasonal agricultural worker: means an individual who is employed in agricultural employment of a seasonal or other temporary nature and is not required to be absent overnight from his permanent place of residence--

    (i) when employed on a farm or ranch performing field work related to planting, cultivating, or harvesting operations. See 29 USC 1802

  • Secretary: means the Secretary of Agriculture. See
  • Secretary: means the Secretary of State. See 22 USC 1433
  • Secretary: means the Secretary of State, except that (subject to section 3921 of this title) with reference to the exercise of functions under this Act with respect to any agency authorized by law to utilize the Foreign Service personnel system, such term means the head of that agency. See 22 USC 3902
  • Secretary: means the Secretary of Agriculture. See
  • Secretary: means the Secretary of Agriculture. See
  • Secretary: means the Secretary of State. See 22 USC 280a
  • Secretary: means the Secretary of Commerce. See
  • Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
  • Secretary: means the Secretary of Agriculture. See
  • Secretary: means the Secretary of Energy. See
  • Secretary: means the Secretary of Labor or the Secretary's authorized representative. See 29 USC 1802
  • Secretary: means the Secretary of Labor. See 29 USC 2001
  • Secretary: means the Secretary of Agriculture of the United States or delegates of the Secretary. See
  • 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
  • Secretary of the Treasury: means the Secretary of the Treasury, personally, and shall not include any delegate of his. See 26 USC 7701
  • Sequester: To separate. Sometimes juries are sequestered from outside influences during their deliberations.
  • Service court: means any military, naval, or air force court, or court martial or similar tribunal of any friendly foreign force within the United States. See 22 USC 701
  • Service of process: The service of writs or summonses to the appropriate party.
  • Services: include any service, repair, training of personnel, or technical or other assistance or information used for the purposes of furnishing nonmilitary assistance. See 22 USC 2403
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • shareholder: includes a member in an association, joint-stock company, or insurance company. See 26 USC 7701
  • shareholder: includes a member in an association, joint-stock company, or insurance company. See 26 USC 7701
  • sheep: means ovine animals of any age, including lambs. See
  • spousal agreement: means any written agreement between--

    (A) a participant or former participant. See 22 USC 4044

  • State: means any State, Territory, or possession of the United States, and the Canal Zone. See
  • 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
  • State: includes the several States, Alaska, Hawaii, Puerto Rico, Guam, and the District of Columbia. See
  • State: means each of the 50 States. See
  • State: means each of the several States, the District of Columbia, and any commonwealth, territory, or possession of the United States. See
  • State: includes the District of Columbia. See
  • State: includes , in addition to the several States, only the District of Columbia, Guam, the Commonwealth of Puerto Rico, the Northern Mariana Islands, the Virgin Islands, American Samoa, and the Trust Territory of the Pacific Islands. See 42 USC 201
  • State: means any State of the United States or the District of Columbia. See
  • 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
  • State: includes a State of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See
  • State: means any of the States of the United States, the District of Columbia, the Virgin Islands, the Commonwealth of Puerto Rico, and Guam. See 29 USC 1802
  • State: means any one of the States (including Puerto Rico) or territories or possessions of the United States (including the District of Columbia). See
  • State: when used in such subchapters (but not in subchapter XVI as in effect pursuant to such amendment after December 31, 1973) includes Puerto Rico, the Virgin Islands, and Guam. See 42 USC 1301
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • stock: includes shares in an association, joint-stock company, or insurance company. See 26 USC 7701
  • stock: includes shares in an association, joint-stock company, or insurance company. See 26 USC 7701
  • student: means any individual--

    (i) who is temporarily present in the United States--

    (I) under subparagraph (F) or (M) of section 101(15) of the Immigration and Nationality Act, or

    (II) as a student under subparagraph (J) or (Q) of such section 101(15), and


    (ii) who substantially complies with the requirements for being so present. See 26 USC 7701

  • Subpoena: A command to a witness to appear and give testimony.
  • subscription: includes a mark when the person making the same intended it as such. See
  • substituted basis property: means property which is--

    (A) transferred basis property, or

    (B) exchanged basis property. See 26 USC 7701

  • Summons: Another word for subpoena used by the criminal justice system.
  • supplemental liability: means the estimated excess of--

    (A) the actuarial present value of all future benefits payable from the Fund under this part based on the service of participants or former participants, over

    (B) the sum of--

    (i) the actuarial present value of (I) deductions to be withheld from the future basic pay of participants pursuant to section 4071e of this title and (II) contributions for past civilian and military service. See 22 USC 4071a

  • support: means assistance of any kind, including financial support, transfer of property or other material support, services, intelligence sharing, law enforcement cooperation, the training or detail of personnel, and the arrest or detention of individuals. See 22 USC 7432
  • surviving spouse: means the surviving wife or husband of a participant or annuitant who was married to the participant or annuitant for at least 9 months immediately preceding his or her death or is a parent of a child born of the marriage, except that the requirement for at least 9 months of marriage shall be deemed satisfied in any case in which the participant or annuitant dies within the applicable 9-month period, if--

    (A) the death of such participant or annuitant was accidental. See 22 USC 4044

  • System: means the Foreign Service Pension System. See 22 USC 4071a
  • Tax Court: means the United States Tax Court. See 26 USC 7701
  • Tax Court: means the United States Tax Court. See 26 USC 7701
  • tax return preparer: means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any return of tax imposed by this title or any claim for refund of tax imposed by this title. 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
  • 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
  • taxpayer: means any person subject to any internal revenue tax. See 26 USC 7701
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Tenancy by the entirety: A type of joint tenancy between husband and wife that is recognized in some States. Neither party can sever the joint tenancy relationship; when a spouse dies, the survivor acquires full title to the property.
  • Testator: A male person who leaves a will at death.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • TIN: means the identifying number assigned to a person under section 6109. See 26 USC 7701
  • TIN: means the identifying number assigned to a person under section 6109. See 26 USC 7701
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • trade or business: includes the performance of the functions of a public office. See 26 USC 7701
  • trade or business: includes the performance of the functions of a public office. See 26 USC 7701
  • transaction: includes a series of transactions. See 26 USC 7701
  • transaction: includes a series of transactions. See 26 USC 7701
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • transferred basis property: means property having a basis determined under any provision of subtitle A (or under any corresponding provision of prior income tax law) providing that the basis shall be determined in whole or in part by reference to the basis in the hands of the donor, grantor, or other transferor. See 26 USC 7701
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • uniformed services: has the meaning given that term in section 2101(3) of title 5. See 22 USC 3641
  • unit: means each State, group of States, or class designation that is represented on the Board. See
  • unit of local government: means any general purpose political subdivision of a State which has the power to levy taxes and spend funds, as well as general corporate and police powers. See 29 USC 2101
  • United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701
  • United States: when used in a geographic sense, means the several States and the District of Columbia. See 22 USC 3902
  • United States: means the 50 States of the United States of America. See
  • United States: means the 50 States and the District of Columbia. See
  • United States: includes each of the States, the District of Columbia, Puerto Rico, and the territories and possessions of the United States. See
  • United States: means the United States, its Territories, its insular possessions, the Canal Zone, and any other place subject to the jurisdiction of the United States. See 22 USC 701
  • United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701
  • United States: when used in a geographic sense, means each of the several States and the District of Columbia. See 22 USC 3641
  • United States: include the 50 States of the United States, the District of Columbia, and the Commonwealth of Puerto Rico. See
  • United States: means the States (including Puerto Rico) and the territories and possessions of the United States (including the District of Columbia). See
  • United States: means (but only for purposes of subparagraphs (A) and (B) of this paragraph) the fifty States and the District of Columbia. See 42 USC 1301
  • United States national: means --

    (A) any United States citizen. See 22 USC 6023

  • United States person: means --

    (A) a citizen or resident of the United States,

    (B) a domestic partnership,

    (C) a domestic corporation,

    (D) any estate (other than a foreign estate, within the meaning of paragraph (31)), and

    (E) any trust if--

    (i) a court within the United States is able to exercise primary supervision over the administration of the trust, and

    (ii) one or more United States persons have the authority to control all substantial decisions of the trust. See 26 USC 7701

  • United States person: means any United States citizen or alien admitted for permanent residence in the United States, and any corporation, partnership, or other organization organized under the laws of the United States. See 22 USC 6010
  • United States person: means --

    (A) a citizen or resident of the United States,

    (B) a domestic partnership,

    (C) a domestic corporation,

    (D) any estate (other than a foreign estate, within the meaning of paragraph (31)), and

    (E) any trust if--

    (i) a court within the United States is able to exercise primary supervision over the administration of the trust, and

    (ii) one or more United States persons have the authority to control all substantial decisions of the trust. See 26 USC 7701

  • universities: means those colleges or universities in each State, territory, or possession of the United States, or the District of Columbia, now receiving, or which may hereafter receive, benefits under the Act of July 2, 1862 (known as the First Morrill Act) [7 U. See 22 USC 2220a
  • Uphold: The decision of an appellate court not to reverse a lower court decision.
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
  • Value: means --

    (1) with respect to an excess defense article, the actual value of the article plus the gross cost incurred by the United States Government in repairing, rehabilitating, or modifying the article, except that for purposes of section 2392(d) of this title such actual value shall not be taken into account. See 22 USC 2403

  • Variable Rate: Having a "variable" rate means that the APR changes from time to time based on fluctuations in an external rate, normally the Prime Rate. This external rate is known as the "index." If the index changes, the variable rate normally changes. Also see Fixed Rate.
  • vehicle: includes every description of carriage or other artificial contrivance used, or capable of being used, as a means of transportation on land. See
  • Venue: The geographical location in which a case is tried.
  • vessel: includes every description of watercraft or other artificial contrivance used, or capable of being used, as a means of transportation on water. See
  • Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
  • Vietnam: means --

    (A) the Government of the Socialist Republic of Vietnam,

    (B) any predecessor governing authority operating in South Vietnam on or after April 29, 1975, including the Provisional Revolutionary Government of South Vietnam,

    (C) the Government of the former Democratic Republic of Vietnam, and

    (D) any political subdivision, agency, or instrumentality of any of the entities referred to in subparagraphs (A), (B), and (C). See 22 USC 1645a

  • whoever: include corporations, companies, associations, firms, partnerships, societies, and joint stock companies, as well as individuals. See
  • withholding agent: means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461. See 26 USC 7701
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • writing: includes printing and typewriting and reproductions of visual symbols by photographing, multigraphing, mimeographing, manifolding, or otherwise. See