§ 5131 Packaging distilled spirits for industrial uses
§ 5132 Prohibited purchases by dealers

Terms Used In U.S. Code > Title 26 > Subtitle E > Chapter 51 > [Subpart B > Part II > Subpart D

  • agency: means an agency as defined in section 552(e) 1 of title 5. See 22 USC 3902
  • annuitant: means any individual, including a former participant or survivor, who meets all requirements for an annuity from the Fund under this chapter or any other Act and who has filed a claim for such annuity. See 22 USC 4044
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • 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
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Bequest: Property gifted by will.
  • child: means an individual--

    (A) who--

    (i) is an offspring or adopted child of the participant,

    (ii) is a stepchild or recognized natural child of the participant and who received more than one-half support from the participant, or

    (iii) lived with the participant, for whom a petition of adoption was filed by the participant, and who is adopted by the surviving spouse of the participant after the death of the participant. See 22 USC 4044

  • Contract: A legal written agreement that becomes binding when signed.
  • corporation: includes associations, joint-stock companies, and insurance companies. See 26 USC 7701
  • Decedent: A deceased person.
  • Dependent: A person dependent for support upon another.
  • Devise: To gift property by will.
  • Donor: The person who makes a gift.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • 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.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. See 26 USC 7701
  • Foreign Service: means the Foreign Service of the United States. See 22 USC 3902
  • former spouse: means a former wife or husband of a participant or former participant who was married to such participant for not less than 10 years during periods of service by that participant which are creditable under section 4056 of this title. See 22 USC 4044
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Government: means the Government of the United States. See 22 USC 3902
  • 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
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • lump-sum credit: means the compulsory and special contributions to the credit of a participant or former participant in the Fund plus interest on such contributions at 4 percent a year compounded annually to December 31, 1976, and after such date, for a participant who separates from the Service after completing at least 1 year of civilian service and before completing 5 years of such service, at the rate of 3 percent per year to the date of separation (except that interest shall not be paid for a fractional part of a month in the total service or on compulsory and special contributions from an annuitant for recall service or other service performed after the date of separation which forms the basis for annuity). See 22 USC 4044
  • marriage: means only a legal union between one man and one woman as husband and wife, and the word "spouse" refers only to a person of the opposite sex who is a husband or a wife. See
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • officer: includes any person authorized by law to perform the duties of the office. See
  • order: means a sheep and wool promotion, research, education, and information order issued under section 7103 of this title. See
  • partner: includes a member in such a syndicate, group, pool, joint venture, or organization. See 26 USC 7701
  • partnership: includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation. See 26 USC 7701
  • person: means any individual, group of individuals, partnership, corporation, association, cooperative, or any other legal entity. See
  • person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Secretary: means the Secretary of State, except that (subject to section 3921 of this title) with reference to the exercise of functions under this Act with respect to any agency authorized by law to utilize the Foreign Service personnel system, such term means the head of that agency. See 22 USC 3902
  • Secretary: means the Secretary of Agriculture. See
  • shareholder: includes a member in an association, joint-stock company, or insurance company. See 26 USC 7701
  • special agent: means an employee of the Department of State with a primary skill code of 2501--

    (A) the duties of whose position--

    (i) are primarily--

    (I) the investigation, apprehension, or detention of individuals suspected or convicted of offenses against the criminal laws of the United States. See 22 USC 4044

  • spousal agreement: means any written agreement between--

    (A) a participant or former participant. See 22 USC 4044

  • State: means each of the 50 States. See
  • stock: includes shares in an association, joint-stock company, or insurance company. See 26 USC 7701
  • surviving spouse: means the surviving wife or husband of a participant or annuitant who was married to the participant or annuitant for at least 9 months immediately preceding his or her death or is a parent of a child born of the marriage, except that the requirement for at least 9 months of marriage shall be deemed satisfied in any case in which the participant or annuitant dies within the applicable 9-month period, if--

    (A) the death of such participant or annuitant was accidental. See 22 USC 4044

  • taxable year: means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the taxable income is computed under subtitle A. See 26 USC 7701
  • trade or business: includes the performance of the functions of a public office. See 26 USC 7701
  • United States: means the 50 States and the District of Columbia. See
  • writing: includes printing and typewriting and reproductions of visual symbols by photographing, multigraphing, mimeographing, manifolding, or otherwise. See