§ 4281 Small aircraft on nonestablished lines
§ 4282 Transportation by air for other members of affiliated group

Terms Used In U.S. Code > Title 26 > Subtitle D > Chapter 33 > Subchapter C > Part III - Special Provisions Applicable to Taxes On Transportation by Air

  • Commission: means the Securities and Exchange Commission established by section 78d of this title. See 15 USC 78c
  • Conviction: A judgement of guilt against a criminal defendant.
  • director: means any director of a corporation or any person performing similar functions with respect to any organization, whether incorporated or unincorporated. See 15 USC 78c
  • 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.
  • individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See 1 USC 8
  • issuer: means any person who issues or proposes to issue any security. See 15 USC 78c
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • member: when used with respect to a national securities exchange means (i) any natural person permitted to effect transactions on the floor of the exchange without the services of another person acting as broker, (ii) any registered broker or dealer with which such a natural person is associated, (iii) any registered broker or dealer permitted to designate as a representative such a natural person, and (iv) any other registered broker or dealer which agrees to be regulated by such exchange and with respect to which the exchange undertakes to enforce compliance with the provisions of this chapter, the rules and regulations thereunder, and its own rules. See 15 USC 78c
  • 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 1 USC 1
  • person: means a natural person, company, government, or political subdivision, agency, or instrumentality of a government. See 15 USC 78c
  • 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.
  • Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
  • self-regulatory organization: means any national securities exchange, registered securities association, or registered clearing agency, or (solely for purposes of sections 78s(b), 78s(c), and 78w(b) 1 of this title) the Municipal Securities Rulemaking Board established by section 78o-4 of this title. See 15 USC 78c
  • State: means a State, the District of Columbia, the Commonwealth of Puerto Rico, or any other territory or possession of the United States. See 1 USC 7
  • Trustee: A person or institution holding and administering property in trust.