Terms Used In U.S. Code > Title 26 > Subtitle F > Chapter 75 > Subchapter D - Miscellaneous Penalty and Forfeiture Provisions

• affiliate: means a business enterprise located in one country which is directly or indirectly owned or controlled by a person of another country to the extent of 10 per centum or more of its voting stock for an incorporated business or an equivalent interest for an unincorporated business, including a branch. See 22 USC 3102
• 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
• business enterprise: means any organization, association, branch, or venture which exists for profitmaking purposes or to otherwise secure economic advantage, and any ownership of any real estate. See 22 USC 3102
• Commissioner: means the Commissioner of Internal Revenue. See 26 USC 7701
• corporation: includes associations, joint-stock companies, and insurance companies. See 26 USC 7701
• direct investment: means the ownership or control, directly or indirectly, by one person of 10 per centum or more of the voting securities of an incorporated business enterprise or an equivalent interest in an unincorporated business enterprise. See 22 USC 3102
• employee: shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21. See 26 USC 7701
• foreign: when used in a geographic sense, means that which is situated outside the United States or which belongs to or is characteristic of a country other than the United States. See 22 USC 3102
• foreign person: means any person resident outside the United States or subject to the jurisdiction of a country other than the United States. See 22 USC 3102
• individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See 1 USC 8
• international investment: means (A) the ownership or control, directly or indirectly, by contractual commitment or otherwise, by foreign persons of any interest in property in the United States, or of stock, other securities, or short- and long-term debt obligations of a United States person, and (B) the ownership or control, directly or indirectly, by contractual commitment or otherwise, by United States persons of any interest in property outside the United States, or of stock, other securities, or short-and long-term debt obligations of a foreign person. See 22 USC 3102
• knowingly: means with knowledge or having reason to know. See
• levy: includes the power of distraint and seizure by any means. See 26 USC 7701
• oath: includes affirmation, and "sworn" includes affirmed. See 1 USC 1
• officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1
• parent: means a person of one country who, directly or indirectly, owns or controls 10 per centum or more of the voting stock of an incorporated business enterprise, or an equivalent ownership interest in an unincorporated business enterprise, which is located outside that country. See 22 USC 3102
• 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: as used in this chapter includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. See 26 USC 7343
• person: means any person or entity, including any agency or instrumentality of a foreign state. See
• portfolio investment: means any international investment which is not direct investment. See 22 USC 3102
• property: means any property (including patents, copyrights, trademarks, and any other form of intellectual property), whether real, personal, or mixed, and any present, future, or contingent right, security, or other interest therein, including any leasehold interest. See
• 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: 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
• Tax Court: means the United States Tax Court. See 26 USC 7701
• taxpayer: means any person subject to any internal revenue tax. See 26 USC 7701
• United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701
• United States: when used in a geographic sense, means the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Canal Zone, and all territories and possessions of the United States. See 22 USC 3102
• United States person: means any person resident in the United States or subject to the jurisdiction of the United States. See 22 USC 3102