U.S. Code > Title 26 > Subtitle D > Chapter 50 – Foreign Procurement
Current as of: 2024 | Check for updates
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| § 5000C | Imposition of tax on certain foreign procurement |
Terms Used In U.S. Code > Title 26 > Subtitle D > Chapter 50 - Foreign Procurement
- Contract: A legal written agreement that becomes binding when signed.
- foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. See 26 USC 7701
- person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. 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
- United States person: means &mdash. See 26 USC 7701