U.S. Code > Title 26 > Subtitle E > Chapter 51 > [Subpart B > Part II > Subpart C – Recordkeeping and Registration by Dealers
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§ 5121 | Recordkeeping by wholesale dealers |
§ 5122 | Recordkeeping by retail dealers |
§ 5123 | Preservation and inspection of records, and entry of premises for inspection |
§ 5124 | Registration by dealers |
Terms Used In U.S. Code > Title 26 > Subtitle E > Chapter 51 > [Subpart B > Part II > Subpart C - Recordkeeping and Registration by Dealers
- Appraisal: A determination of property value.
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Contract: A legal written agreement that becomes binding when signed.
- Dependent: A person dependent for support upon another.
- Donor: The person who makes a gift.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See 1 USC 8
- Majority leader: see Floor Leaders
- Majority whip: See Whips.
- Minority leader: See Floor Leaders
- Minority whip: See Whips.
- oath: includes affirmation, and "sworn" includes affirmed. See 1 USC 1
- Oath: A promise to tell the truth.
- officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1
- person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
- 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
- State: means a State, the District of Columbia, the Commonwealth of Puerto Rico, or any other territory or possession of the United States. See 1 USC 7
- trade or business: includes the performance of the functions of a public office. See 26 USC 7701
- writing: includes printing and typewriting and reproductions of visual symbols by photographing, multigraphing, mimeographing, manifolding, or otherwise. See 1 USC 1