Terms Used In U.S. Code > Title 26 > Subtitle E > Chapter 54 - Greenmail

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Conviction: A judgement of guilt against a criminal defendant.
• corporation: includes associations, joint-stock companies, and insurance companies. See 26 USC 7701
• 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.
• person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
• shareholder: includes a member in an association, joint-stock company, or insurance company. 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
• stock: includes shares in an association, joint-stock company, or insurance company. See 26 USC 7701
• vessel: includes every description of watercraft or other artificial contrivance used, or capable of being used, as a means of transportation on water. See 1 USC 3