Terms Used In U.S. Code > Title 26 > Subtitle E > Chapter 51 > Subchapter J > Part II - Penalty and Forfeiture Provisions Applicable to Wine and Wine Production

• 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
• Contract: A legal written agreement that becomes binding when signed.
• county: includes a parish, or any other equivalent subdivision of a State or Territory of the United States. See 1 USC 2
• employee: shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21. 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 1 USC 8
• Intestate: Dying without leaving a will.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1
• Oversight: Committee review of the activities of a Federal agency or program.
• person: as used in this subchapter , includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. See 26 USC 5690
• Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
• Testator: A male person who leaves a will at death.
• United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701