U.S. Code > Title 26 > Subtitle D > Chapter 42 > Subchapter F – Tax Shelter Transactions
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| § 4965 | Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions |
Terms Used In U.S. Code > Title 26 > Subtitle D > Chapter 42 > Subchapter F - Tax Shelter Transactions
- 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
- 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
- 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
- Secretary: means the Secretary of the Treasury or his delegate. 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
- transaction: includes a series of transactions. See 26 USC 7701
- Trustee: A person or institution holding and administering property in trust.