Terms Used In U.S. Code > Title 26 > Subtitle F > Chapter 61 > Subchapter A > Part VIII - Designation of Income Tax Payments to Presidential Election Campaign Fund

• 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
• individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See 1 USC 8
• joint return: means a single return made jointly under section 6013 by a husband and wife. See 26 USC 7701
• national banking association: means one or more national banking associations, and the term "State bank" means one or more State banks. See 12 USC 214
• person: means any individual, corporation, company, association, firm, partnership, society, joint stock company, any State or local government or any agency thereof, or any other organization, whether commercial or nonprofit, who is performing weather modification activities, except where acting solely as an employee, agent, or independent contractor of the Federal Government. See 15 USC 330
• Secretary: means the Secretary of Commerce. See 15 USC 330
• Secretary: means the Secretary of the Treasury or his delegate. 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
• State bank: means any bank, banking association, trust company, savings bank (other than a mutual savings bank), or other banking institution which is engaged in the business of receiving deposits and which is incorporated under the laws of any State, any Territory of the United States, Puerto Rico, or the Virgin Islands, or which is operating under the Code of Law for the District of Columbia. See 12 USC 214
• 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
• taxpayer: means any person subject to any internal revenue tax. See 26 USC 7701
• United States: includes the several States, the District of Columbia, the Commonwealth of Puerto Rico, and any territory or insular possession of the United States. See 15 USC 330
• 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
• weather modification: means any activity performed with the intention of producing artificial changes in the composition, behavior, or dynamics of the atmosphere. See 15 USC 330