GENERAL PROVISIONS
Subchapter I Vocational Rehabilitation Services
Subchapter II Research and Training
Subchapter III Professional Development and Special Projects and Demonstrations
Subchapter IV National Council On Disability
Subchapter V Rights and Advocacy
Subchapter VI Employment Opportunities for Individuals With Disabilities
Subchapter VII Independent Living Services and Centers for Independent Living

Terms Used In U.S. Code > Title 29 > Chapter 16

  • abroad: means all areas not included within the United States. See 22 USC 3902
  • Academy: means the National Academy for Fire Prevention and Control. See
  • Administration: means the National Archives and Records Administration established under section 2102 of this title. See 44 USC 2101
  • Administration: means the United States Fire Administration established pursuant to section 2204 of this title. See
  • Administrator: means the Administrator of the Federal Emergency Management Agency. See 42 USC 4121
  • Administrator: means , except as otherwise provided, the Administrator of the United States Fire Administration, within the Federal Emergency Management Agency. See
  • Administrator: means the Administrator of the Administration for Community Living of the Department of Health and Human Services. See 29 USC 796a
  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • agency: means an agency as defined in section 552(e) 1 of title 5. See 22 USC 3902
  • agency: means the President of the United States, or an executive department, independent board, establishment, bureau, agency, institution, commission, or separate office of the administrative branch of the Government of the United States but not the legislative or judicial branches of the Government. See 44 USC 1501
  • Agreement: means the Agreement on Government Procurement referred to in section 3511(d)(17) of this title, as submitted to the Congress, but including rectifications, modifications, and amendments which are accepted by the United States. See
  • Agriculture: includes aquaculture and fisheries. See 22 USC 2403
  • Allegation: something that someone says happened.
  • Alternate valuation date: The earlier of the date six months after the decedent
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Amortization: Paying off a loan by regular installments.
  • annuitant: means any individual, including a former participant or survivor, who meets all requirements for an annuity from the Fund under this chapter or any other Act and who has filed a claim for such annuity. See 22 USC 4044
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • antitrust laws: includes --

    (A) the Act entitled "An Act to protect trade and commerce against unlawful restraints and monopolies" approved July 2, 1890 (15 U. See 42 USC 6202

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • appliance: means any article, such as a room air-conditioner, refrigerator-freezer, or dishwasher, which the Secretary classifies as an appliance for purposes of this part. See 42 USC 6326
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Archivist: means the Archivist of the United States appointed under section 2103 of this title. See 44 USC 2101
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • 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
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Attorney General: means the Attorney General of the United States. See 26 USC 7701
  • Balanced budget: A budget in which receipts equal outlays.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Bequest: Property gifted by will.
  • Board: means the National Sheep Promotion, Research, and Information Board established under section 7104(b) of this title. See
  • Board: means the Board of Governors of the Federal Reserve System. See
  • Budget authority: Authority provided by law to enter into obligations that will result in outlays of Federal funds. Budget authority may be classified by the period of availability (one-year, multiyear, no-year), by the timing of congressional action (current or permanent), or by the manner of determining the amount available (definite or indefinite).
  • building: means any structure which includes provision for a heating or cooling system, or both, or for a hot water system. See 42 USC 6326
  • Bureau: means the Bureau of the Census. See
  • Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.
  • center for independent living: means a consumer-controlled, community-based, cross-disability, nonresidential private nonprofit agency for individuals with significant disabilities (regardless of age or income) that--

    (A) is designed and operated within a local community by individuals with disabilities. See 29 USC 796a

  • CFE Treaty: means the Treaty on Conventional Armed Forces in Europe (signed at Paris, November 19, 1990). See 22 USC 2799d
  • Chairman: means the Chairman of the National Advisory Council on International Monetary and Financial Policies. See 22 USC 262r
  • Chambers: A judge's office.
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • chewing tobacco: means any leaf tobacco that is not intended to be smoked. See 26 USC 5702
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • child: means an individual--

    (A) who--

    (i) is an offspring or adopted child of the participant,

    (ii) is a stepchild or recognized natural child of the participant and who received more than one-half support from the participant, or

    (iii) lived with the participant, for whom a petition of adoption was filed by the participant, and who is adopted by the surviving spouse of the participant after the death of the participant. See 22 USC 4044

  • Cigar: means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subsection (b)(2)). See 26 USC 5702
  • Cigarette: means --

    (1) any roll of tobacco wrapped in paper or in any substance not containing tobacco, and

    (2) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (1). See 26 USC 5702

  • Cigarette paper: means paper, or any other material except tobacco, prepared for use as a cigarette wrapper. See 26 USC 5702
  • Cigarette tube: means cigarette paper made into a hollow cylinder for use in making cigarettes. See 26 USC 5702
  • Codicil: An addition, change, or supplement to a will executed with the same formalities required for the will itself.
  • cogeneration facility: means a facility which uses the same energy source for the sequential generation of electrical or mechanical power in combination with steam, heat, or other forms of useful energy. See 26 USC 7701
  • Commission: means the Nuclear Regulatory Commission. See 22 USC 3203
  • Commission: means the Commodity Futures Trading Commission established under section 2(a)(2) of this title. See
  • Commission: means the Federal Trade Commission. See
  • Commissioner: means the Commissioner of Internal Revenue. See 26 USC 7701
  • Commissioner: means the Commissioner of Internal Revenue. See 26 USC 7701
  • Commodity: includes any material, article, supply, goods, or equipment used for the purposes of furnishing nonmilitary assistance. See 22 USC 2403
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • Congressional Record: The substantially verbatim account of daily proceedings in Congress. It is printed for each day Congress is in session. At the back of each daily issue is the "Daily Digest," which summarizes the day's floor and committee activities.
  • consumer control: means , with respect to a center for independent living, that the center vests power and authority in individuals with disabilities, in terms of the management, staffing, decisionmaking, operation, and provisions of services, of the center. See 29 USC 796a
  • Contingent beneficiary: Receiver of property or benefits if the first named beneficiary fails to receive any or all of the property or benefits in question before his (her) death.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • cooperative bank: means an institution without capital stock organized and operated for mutual purposes and without profit, which--

    (A) is subject by law to supervision and examination by State or Federal authority having supervision over such institutions, and

    (B) meets the requirements of subparagraphs (B) and (C) of paragraph (19) of this subsection (relating to definition of domestic building and loan association). 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.
  • corporation: includes associations, joint-stock companies, and insurance companies. See 26 USC 7701
  • corporation: includes associations, joint-stock companies, and insurance companies. See 26 USC 7701
  • Counterclaim: A claim that a defendant makes against a plaintiff.
  • country of the Eastern Group of States Parties: means a country that is listed in paragraph 1(A) of article II of the CFE Treaty within the group of States Parties that signed the Treaty of Warsaw of 1955 or a successor state to such a country. See 22 USC 2799d
  • county: includes a parish, or any other equivalent subdivision of a State or Territory of the United States. See
  • court: means any court of any State, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, or the Virgin Islands, and any Indian court as defined by section 1301(3) of title 25. See 22 USC 4044
  • court order: means any court decree of divorce or annulment, or any court order or court approved property settlement agreement incident to any court decree of divorce or annulment. See 22 USC 4044
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Defense article: includes --

    (1) any weapon, weapons system, munition, aircraft, vessel, boat or other implement of war. See 22 USC 2403

  • Defense information: includes any document, writing, sketch, photograph, plan, model, specification, design, prototype, or other recorded or oral information relating to any defense article or defense service, but shall not include Restricted Data as defined by the Atomic Energy Act of 1954, as amended [42 U. See 22 USC 2403
  • Defense service: includes any service, test, inspection, repair, publication, or technical or other assistance or defense information used for the purposes of furnishing military assistance, but does not include military educational and training activities under part V of subchapter II of this chapter. See 22 USC 2403
  • Department: means the Department of State, except that with reference to the exercise of functions under this chapter with respect to another agency authorized by law to utilize the Foreign Service personnel system, such term means that other agency. See 22 USC 3902
  • Department: means the United States Department of Agriculture. See
  • Department: means the Department of Education or any component thereof. See
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Devise: To gift property by will.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Discretionary spending: Spending (budget authority and outlays)controlled in annual appropriations acts.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Docket: A log containing brief entries of court proceedings.
  • document: means a Presidential proclamation or Executive order and an order, regulation, rule, certificate, code of fair competition, license, notice, or similar instrument, issued, prescribed, or promulgated by a Federal agency. See 44 USC 1501
  • domestic: when applied to a corporation or partnership means created or organized in the United States or under the law of the United States or of any State unless, in the case of a partnership, the Secretary provides otherwise by regulations. See 26 USC 7701
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • education: means activities providing information relating to the sheep industry or sheep products to producers, feeders, importers, consumers, and other persons. See
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • eligible agency: means a consumer-controlled, community-based, cross-disability, nonresidential private nonprofit agency. See 29 USC 796f-5
  • Emergency: means any occasion or instance for which, in the determination of the President, Federal assistance is needed to supplement State and local efforts and capabilities to save lives and to protect property and public health and safety, or to lessen or avert the threat of a catastrophe in any part of the United States. See 42 USC 5122
  • employee: shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21. See 26 USC 7701
  • employee: shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21. See 26 USC 7701
  • energy audit: means any process which identifies and specifies the energy and cost savings which are likely to be realized through the purchase and installation of particular energy conservation measures or renewable-resource energy measures and which--

    (A) is carried out in accordance with rules of the Secretary. See 42 USC 6326

  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • 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.
  • Ex officio: Literally, by virtue of one's office.
  • exchanged basis property: means property having a basis determined under any provision of subtitle A (or under any corresponding provision of prior income tax law) providing that the basis shall be determined in whole or in part by reference to other property held at any time by the person for whom the basis is to be determined. See 26 USC 7701
  • Executive session: A portion of the Senate's daily session in which it considers executive business.
  • Executor: A male person named in a will to carry out the decedent
  • Export warehouse: means a bonded internal revenue warehouse for the storage of tobacco products or cigarette papers or tubes or any processed tobacco, upon which the internal revenue tax has not been paid, for subsequent shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States. See 26 USC 5702
  • Export warehouse proprietor: means any person who operates an export warehouse. See 26 USC 5702
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Federal agency: means any department, independent establishment, Government corporation, or other agency of the executive branch of the Federal Government, including the United States Postal Service, but shall not include the American National Red Cross. See 42 USC 5122
  • Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • fiduciary: means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. See 26 USC 7701
  • fiduciary: means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. See 26 USC 7701
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fixed Rate: Having a "fixed" rate means that the APR doesn't change based on fluctuations of some external rate (such as the "Prime Rate"). In other words, a fixed rate is a rate that is not a variable rate. A fixed APR can change over time, in several circumstances:
    • You are late making a payment or commit some other default, triggering an increase to a penalty rate
    • The bank changes the terms of your account and you do not reject the change.
    • The rate expires (if the rate was fixed for only a certain period of time).
  • Forbearance: A means of handling a delinquent loan. A
  • foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. See 26 USC 7701
  • foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. See 26 USC 7701
  • foreign estate: means an estate the income of which, from sources without the United States which is not effectively connected with the conduct of a trade or business within the United States, is not includible in gross income under subtitle A. See 26 USC 7701
  • Foreign Service: means the Foreign Service of the United States. See 22 USC 3902
  • foreign trust: means any trust other than a trust described in subparagraph (E) of paragraph (30). See 26 USC 7701
  • former spouse: means a former wife or husband of a participant or former participant who was married to such participant for not less than 10 years during periods of service by that participant which are creditable under section 4056 of this title. See 22 USC 4044
  • Fraud: Intentional deception resulting in injury to another.
  • Friendly foreign force: means any military, naval, or air force of any friendly foreign state with respect to which this chapter is operative by virtue of a Presidential declaration as provided in section 706 of this title. See 22 USC 701
  • function: includes any duty, obligation, power, authority, responsibility, right, privilege, discretion, or activity. See 22 USC 3902
  • Function: includes any duty, obligation, power, authority, responsibility, right, privilege, discretion, or activity. See 22 USC 2403
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Government: means the Government of the United States. See 22 USC 3902
  • Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Grantor: The person who establishes a trust and places property into it.
  • Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • IAEA: means International Atomic Energy Agency. See 22 USC 3203
  • importer: means any person who owns, at the first place of storage, any petroleum product imported into the United States. See 42 USC 6232
  • Importer: means any person in the United States to whom nontaxpaid tobacco products or cigarette papers or tubes, or any processed tobacco, manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned. See 26 USC 5702
  • including: when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined. See 26 USC 7701
  • including: when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined. See 26 USC 7701
  • Indian tribal government: means the governing body of any tribe, band, community, village, or group of Indians, or (if applicable) Alaska Natives, which is determined by the Secretary, after consultation with the Secretary of the Interior, to exercise governmental functions. See 26 USC 7701
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See
  • individual retirement plan: means --

    (A) an individual retirement account described in section 408(a), and

    (B) an individual retirement annuity described in section 408(b). See 26 USC 7701

  • industrial plant: means any fixed equipment or facility which is used in connection with, or as part of, any process or system for industrial production or output. See 42 USC 6326
  • insurance: means primary insurance, excess insurance, reinsurance, surplus lines insurance, and any other arrangement for shifting and distributing risk which is determined to be insurance under applicable State or Federal law. See
  • insurance adjustment organization: includes any organizations and persons engaged in the business of adjusting loss claims arising under insurance policies issued by any insurance company or other insurer. See 42 USC 4121
  • insurance agent or broker: include any organization or person that is authorized to engage in the business of insurance under the laws of any State, subject to the reporting requirements of the Securities Exchange Act of 1934 [15 U. See 42 USC 4121
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • international energy program: means the Agreement on an International Energy Program, signed by the United States on November 18, 1974, including (A) the annex entitled "Emergency Reserves" (B) any amendment to such Agreement which includes another nation as a party to such Agreement, and (C) any technical or clerical amendment to such Agreement. See 42 USC 6202
  • international financial institutions: means the International Monetary Fund, International Bank for Reconstruction and Development, European Bank for Reconstruction and Development, International Development Association, International Finance Corporation, Multilateral Investment Guarantee Agency, African Development Bank, African Development Fund, Asian Development Bank, Inter-American Development Bank 2 Bank for Economic Cooperation and Development in the Middle East and North Africa,,3 and Inter-American Investment Corporation. See 22 USC 262r
  • international organization: means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U. See 26 USC 7701
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • joint return: means a single return made jointly under section 6013 by a husband and wife. See 26 USC 7701
  • joint return: means a single return made jointly under section 6013 by a husband and wife. See 26 USC 7701
  • Judgement: The official decision of a court finally determining the respective rights and claims of the parties to a suit.
  • 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.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legacy: A gift of property made by will.
  • Legatee: A beneficiary of a decedent
  • levy: includes the power of distraint and seizure by any means. See 26 USC 7701
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Lineal descendant: Direct descendant of the same ancestors.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • local: means of or pertaining to any city, town, county, special purpose district, unincorporated territory, or other political subdivision of a State. See
  • local government: means --

    (A) a county, municipality, city, town, township, local public authority, school district, special district, intrastate district, council of governments (regardless of whether the council of governments is incorporated as a nonprofit corporation under State law), regional or interstate government entity, or agency or instrumentality of a local government. See 42 USC 5122

  • Magistrate judges: Judicial officers who assist U.S. district judges in getting cases ready for trial, who may decide some criminal and civil trials when both parties agree to have the case heard by a magistrate judge instead of a judge.
  • Major disaster: means any natural catastrophe (including any hurricane, tornado, storm, high water, winddriven water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mudslide, snowstorm, or drought), or, regardless of cause, any fire, flood, or explosion, in any part of the United States, which in the determination of the President causes damage of sufficient severity and magnitude to warrant major disaster assistance under this chapter to supplement the efforts and available resources of States, local governments, and disaster relief organizations in alleviating the damage, loss, hardship, or suffering caused thereby. See 42 USC 5122
  • Majority leader: see Floor Leaders
  • Manufacturer of tobacco products: means any person who manufactures cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco, except that such term shall not include--

    (1) a person who produces cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco solely for the person's own personal consumption or use, and

    (2) a proprietor of a customs bonded manufacturing warehouse with respect to the operation of such warehouse. See 26 USC 5702

  • marriage: means only a legal union between one man and one woman as husband and wife, and the word "spouse" refers only to a person of the opposite sex who is a husband or a wife. See
  • member: means , with respect to a registered entity or derivatives transaction execution facility, an individual, association, partnership, corporation, or trust--

    (A) owning or holding membership in, or admitted to membership representation on, the registered entity or derivatives transaction execution facility. See

  • Military education and training: includes formal or informal instruction of foreign students in the United States or overseas by officers or employees of the United States, contract technicians, contractors (including instruction at civilian institutions), or by correspondence courses, technical, educational, or information publications and media of all kinds, training aids, orientation, and military advice to foreign military units and forces. See 22 USC 2403
  • Minority leader: See Floor Leaders
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgage loan: A loan made by a lender to a borrower for the financing of real property. Source: OCC
  • multilateral development banks: means the multilateral development institutions other than the Multilateral Investment Guarantee Agency. See 22 USC 262r
  • NATO: means the North Atlantic Treaty Organization. See 22 USC 2799d
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • nonrecognition transaction: means any disposition of property in a transaction in which gain or loss is not recognized in whole or in part for purposes of subtitle A. See 26 USC 7701
  • nuclear explosive device: has the meaning given that term in section 6305(4) of this title. See 22 USC 2799aa-2
  • 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
  • oath: includes affirmation, and "sworn" includes affirmed. See
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • office: includes any office, institute, council, unit, organizational entity, or component thereof. See
  • officer: includes any person authorized by law to perform the duties of the office. See
  • Officer or employee: means civilian personnel and members of the Armed Forces of the United States Government. See 22 USC 2403
  • order: means a sheep and wool promotion, research, education, and information order issued under section 7103 of this title. See
  • Outlays: Outlays are payments made (generally through the issuance of checks or disbursement of cash) to liquidate obligations. Outlays during a fiscal year may be for payment of obligations incurred in prior years or in the same year.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • paid or accrued: shall be construed according to the method of accounting upon the basis of which the taxable income is computed under subtitle A. See 26 USC 7701
  • paid or accrued: shall be construed according to the method of accounting upon the basis of which the taxable income is computed under subtitle A. See 26 USC 7701
  • Parliamentarian: The Parliamentarian is an advisor on the interpretation of legislative rules and procedures.
  • partner: includes a member in such a syndicate, group, pool, joint venture, or organization. See 26 USC 7701
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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
  • 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: includes individuals, partnerships, corporations, and associations. See
  • person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
  • person: includes an individual, partnership, corporation, or joint-stock company,

    . See
  • Person: means any individual, partnership, corporation, private nonprofit organization, or club. See
  • person: means any individual, group of individuals, partnership, corporation, association, cooperative, or any other legal entity. See
  • person: means any individual (whether or not a citizen or national of the United States), any corporation, partnership, association, or other entity (whether or not organized or existing under the laws of any State), and any Federal, State, local, or foreign government or any entity of any such government. See
  • person: includes (A) any individual, (B) any corporation, company, association, firm, partnership, society, trust, joint venture, or joint stock company, and (C) the government and any agency of the United States or any State or political subdivision thereof. See 42 USC 6202
  • person: as used in this subchapter , 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 6671
  • person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
  • personal holding company income: means the portion of the adjusted ordinary gross income which consists of:

    (1) Dividends, etc. See 26 USC 543

  • Personal property: All property that is not real property.
  • petroleum product: means crude oil, residual fuel oil, or any refined petroleum product (including any natural liquid and any natural gas liquid product). See 42 USC 6202
  • pipe tobacco: means any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco to be smoked in a pipe. See 26 USC 5702
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
  • Presidential archival depository: means an institution operated by the United States to house and preserve the papers and books of a President or former President of the United States, together with other historical materials belonging to a President or former President of the United States, or related to his papers or to the events of his official or personal life, and may include research facilities and museum facilities in accordance with this chapter. See 44 USC 2101
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • producer: means any person, other than a feeder, who owns or acquires ownership of sheep. See
  • promotion: means any action (including paid advertising) to advance the image and desirability of sheep or sheep products to improve the competitive position, and stimulate sales, of sheep products in the domestic and international marketplace. See
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public debt: Cumulative amounts borrowed by the Treasury Department or the Federal Financing Bank from the public or from another fund or account. The public debt does not include agency debt (amounts borrowed by other agencies of the Federal Government). The total public debt is subject to a statutory limit.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Quorum: The number of legislators that must be present to do business.
  • Ranking minority member: The highest ranking (and usually longest serving) minority member of a committee or subcommittee.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • refiner: means any person who owns, operates, or controls the operation of any refinery. See 42 USC 6232
  • related facility: means any necessary appurtenance to a storage facility, including pipelines, roadways, reservoirs, and salt brine lines. See 42 USC 6232
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • remove: means the removal of tobacco products or cigarette papers or tubes, or any processed tobacco, from the factory or from internal revenue bond under section 5704, as the Secretary shall by regulation prescribe, or release from customs custody, and shall also include the smuggling or other unlawful importation of such articles into the United States. See 26 USC 5702
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • research: means development projects and studies relating to the production (including the feeding of sheep), processing, distribution, or use of sheep or sheep products to encourage, expand, improve, or make more efficient the marketing of sheep or sheep products. See
  • Reserve: means the Strategic Petroleum Reserve. See 42 USC 6232
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
  • roll-your-own tobacco: means any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes or cigars, or for use as wrappers thereof. See 26 USC 5702
  • Secretary: means the Secretary of Agriculture. See
  • Secretary: means the Secretary of State, except that (subject to section 3921 of this title) with reference to the exercise of functions under this Act with respect to any agency authorized by law to utilize the Foreign Service personnel system, such term means the head of that agency. See 22 USC 3902
  • Secretary: means the Secretary of the Interior. See
  • Secretary: means the Secretary of Agriculture. See
  • Secretary: means the Secretary of Commerce. See
  • Secretary: means the Secretary of Agriculture, unless otherwise specified in this chapter. See
  • Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
  • Secretary: means the Secretary of Agriculture. See
  • Secretary: means , except as otherwise provided, the Secretary of Homeland Security. See
  • Secretary: means the Secretary of Energy. See 42 USC 6202
  • Secretary: means the Secretary of the Treasury. See
  • Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
  • Secretary of the Treasury: means the Secretary of the Treasury, personally, and shall not include any delegate of his. See 26 USC 7701
  • security: means a security as defined in section 2(a)(1) of the Securities Act of 1933 (15 U. See
  • Service court: means any military, naval, or air force court, or court martial or similar tribunal of any friendly foreign force within the United States. See 22 USC 701
  • Services: include any service, repair, training of personnel, or technical or other assistance or information used for the purposes of furnishing nonmilitary assistance. See 22 USC 2403
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • severe energy supply interruption: means a national energy supply shortage which the President determines--

    (A) is, or is likely to be, of significant scope and duration, and of an emergency nature. See 42 USC 6202

  • shareholder: includes a member in an association, joint-stock company, or insurance company. See 26 USC 7701
  • shareholder: includes a member in an association, joint-stock company, or insurance company. See 26 USC 7701
  • smokeless tobacco: means any snuff or chewing tobacco. See 26 USC 5702
  • snuff: means any finely cut, ground, or powdered tobacco that is not intended to be smoked. See 26 USC 5702
  • spousal agreement: means any written agreement between--

    (A) a participant or former participant. See 22 USC 4044

  • State: means any State of the United States, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. See 42 USC 5122
  • State: means any State, and includes the District of Columbia. See
  • State: means each of the 50 States. See
  • State: means each of the several States, the District of Columbia, the Commonwealths of Puerto Rico and the Northern Mariana Islands, American Samoa, the Virgin Islands, Guam, and any other Commonwealth, territory, or possession of the United States. See
  • State: has the meaning given the term in section 101 of title 6. See
  • State: means the several States, the District of Columbia, the Commonwealth of Puerto Rico, the territories and possessions of the United States, and the Trust Territory of the Pacific Islands, and Indian tribes as defined by the Secretary. See
  • State: means a State, the District of Columbia, Puerto Rico, the Trust Territory of the Pacific Islands, or any territory or possession of the United States. See 42 USC 6202
  • State: means any State of the United States or the District of Columbia. See
  • State: includes a State of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • stock: includes shares in an association, joint-stock company, or insurance company. See 26 USC 7701
  • stock: includes shares in an association, joint-stock company, or insurance company. See 26 USC 7701
  • storage facility: means any facility or geological formation which is capable of storing significant quantities of petroleum products. See 42 USC 6232
  • Strategic Petroleum Reserve: means petroleum products stored in storage facilities pursuant to this part. See 42 USC 6232
  • student: means any individual--

    (i) who is temporarily present in the United States--

    (I) under subparagraph (F) or (M) of section 101(15) of the Immigration and Nationality Act, or

    (II) as a student under subparagraph (J) or (Q) of such section 101(15), and


    (ii) who substantially complies with the requirements for being so present. See 26 USC 7701

  • Subpoena: A command to a witness to appear and give testimony.
  • subscription: includes a mark when the person making the same intended it as such. See
  • substituted basis property: means property which is--

    (A) transferred basis property, or

    (B) exchanged basis property. See 26 USC 7701

  • surviving spouse: means the surviving wife or husband of a participant or annuitant who was married to the participant or annuitant for at least 9 months immediately preceding his or her death or is a parent of a child born of the marriage, except that the requirement for at least 9 months of marriage shall be deemed satisfied in any case in which the participant or annuitant dies within the applicable 9-month period, if--

    (A) the death of such participant or annuitant was accidental. See 22 USC 4044

  • Tax Court: means the United States Tax Court. See 26 USC 7701
  • Tax Court: means the United States Tax Court. See 26 USC 7701
  • tax return preparer: means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any return of tax imposed by this title or any claim for refund of tax imposed by this title. See 26 USC 7701
  • 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
  • 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
  • taxpayer: means any person subject to any internal revenue tax. See 26 USC 7701
  • temporary: shall be construed to mean not in excess of one year, or not in excess of the specific period during which appropriations are available for the conduct of a particular census, whichever is longer. See
  • Testator: A male person who leaves a will at death.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • TIN: means the identifying number assigned to a person under section 6109. See 26 USC 7701
  • Tobacco products: means cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco. See 26 USC 5702
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • trade or business: includes the performance of the functions of a public office. See 26 USC 7701
  • trade or business: includes the performance of the functions of a public office. See 26 USC 7701
  • transaction: includes a series of transactions. See 26 USC 7701
  • transaction: includes a series of transactions. See 26 USC 7701
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • transferred basis property: means property having a basis determined under any provision of subtitle A (or under any corresponding provision of prior income tax law) providing that the basis shall be determined in whole or in part by reference to the basis in the hands of the donor, grantor, or other transferor. See 26 USC 7701
  • Treaty: means the Treaty on the Non-Proliferation of Nuclear Weapons. See 22 USC 3203
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • unit: means each State, group of States, or class designation that is represented on the Board. See
  • 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 and the District of Columbia. See 22 USC 3902
  • United States: means the fifty States, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. See 42 USC 5122
  • United States: means the 50 States and the District of Columbia. See
  • United States: means the United States, its Territories, its insular possessions, the Canal Zone, and any other place subject to the jurisdiction of the United States. See 22 USC 701
  • United States: when used in the geographical sense means all of the States and the Outer Continental Shelf. See 42 USC 6202
  • United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701
  • United States person: means --

    (A) a citizen or resident of the United States,

    (B) a domestic partnership,

    (C) a domestic corporation,

    (D) any estate (other than a foreign estate, within the meaning of paragraph (31)), and

    (E) any trust if--

    (i) a court within the United States is able to exercise primary supervision over the administration of the trust, and

    (ii) one or more United States persons have the authority to control all substantial decisions of the trust. See 26 USC 7701

  • United States person: means --

    (A) a citizen or resident of the United States,

    (B) a domestic partnership,

    (C) a domestic corporation,

    (D) any estate (other than a foreign estate, within the meaning of paragraph (31)), and

    (E) any trust if--

    (i) a court within the United States is able to exercise primary supervision over the administration of the trust, and

    (ii) one or more United States persons have the authority to control all substantial decisions of the trust. See 26 USC 7701

  • Uphold: The decision of an appellate court not to reverse a lower court decision.
  • Value: means --

    (1) with respect to an excess defense article, the actual value of the article plus the gross cost incurred by the United States Government in repairing, rehabilitating, or modifying the article, except that for purposes of section 2392(d) of this title such actual value shall not be taken into account. See 22 USC 2403

  • Variable Rate: Having a "variable" rate means that the APR changes from time to time based on fluctuations in an external rate, normally the Prime Rate. This external rate is known as the "index." If the index changes, the variable rate normally changes. Also see Fixed Rate.
  • vehicle: includes every description of carriage or other artificial contrivance used, or capable of being used, as a means of transportation on land. See
  • Venue: The geographical location in which a case is tried.
  • vessel: includes every description of watercraft or other artificial contrivance used, or capable of being used, as a means of transportation on water. See
  • Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
  • whoever: include corporations, companies, associations, firms, partnerships, societies, and joint stock companies, as well as individuals. See
  • withholding agent: means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461. See 26 USC 7701
  • writing: includes printing and typewriting and reproductions of visual symbols by photographing, multigraphing, mimeographing, manifolding, or otherwise. See