§ 7011 Registration—persons paying a special tax
§ 7012 Cross references

Terms Used In U.S. Code > Title 26 > Subtitle F > Chapter 72 > Subchapter B - Registration

  • 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.
  • nuclear materials and equipment: means source material, special nuclear material, production facilities, utilization facilities, and components, items or substances determined to have significance for nuclear explosive purposes pursuant to subsection 109b 1 of the 1954 Act [42 U. See 22 USC 3203
  • 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: 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
  • Treaty: means the Treaty on the Non-Proliferation of Nuclear Weapons. See 22 USC 3203