Terms Used In U.S. Code > Title 26 > Subtitle E > Chapter 51 > Subchapter F > Part IV - General

• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• 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
• county: includes a parish, or any other equivalent subdivision of a State or Territory of the United States. See 1 USC 2
• 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