U.S. Code > Title 26 > Subtitle F > Chapter 72 > Subchapter A – Licensing
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| § 7001 | Collection of foreign items |
Terms Used In U.S. Code > Title 26 > Subtitle F > Chapter 72 > Subchapter A - Licensing
- foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. See 26 USC 7701
- 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.
- Oversight: Committee review of the activities of a Federal agency or program.
- 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