§ 5291 General

Terms Used In U.S. Code > Title 26 > Subtitle E > Chapter 51 > Subchapter E > Part I - Return of Materials Used in the Manufacture or Recovery of Distilled Spirits

  • 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 1 USC 5
  • China: means (1) China including Manchuria, Tibet, Mongolia, and any territory leased by China to any foreign government, (2) the Crown Colony of Hong Kong, and (3) the Province of Macao. See 15 USC 142
  • 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.
  • Federal district court: means any Federal district court, and the United States District Court for the District of Columbia. See 15 USC 142
  • individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See 1 USC 8
  • officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1
  • 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.
  • person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
  • registrar: means the China Trade Act registrar appointed under section 143 of this title. See 15 USC 142
  • Secretary: means the Secretary of Commerce. See 15 USC 142
  • Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
  • Trustee: A person or institution holding and administering property in trust.
  • writing: includes printing and typewriting and reproductions of visual symbols by photographing, multigraphing, mimeographing, manifolding, or otherwise. See 1 USC 1