|§ 5000A||Requirement to maintain minimum essential coverage|
Terms Used In U.S. Code > Title 26 > Subtitle D > Chapter 48
- Contract: A legal written agreement that becomes binding when signed.
- 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.
- Dependent: A person dependent for support upon another.
- employee: shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21. 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
- 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
- individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See
- joint return: means a single return made jointly under section 6013 by a husband and wife. See 26 USC 7701
- levy: includes the power of distraint and seizure by any means. See 26 USC 7701
- 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.
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- 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
- 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
- United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701
- vessel: includes every description of watercraft or other artificial contrivance used, or capable of being used, as a means of transportation on water. See