U.S. Code > Title 42 > Chapter 149 > Subchapter II > Part B – Geothermal Energy
Current as of: 2023 |
Check for updates
|
Other versions
Terms Used In U.S. Code > Title 42 > Chapter 149 > Subchapter II > Part B - Geothermal Energy
- county: includes a parish, or any other equivalent subdivision of a State or Territory of the United States. See 1 USC 2
- employee: shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21. See 26 USC 7701
- fiscal year: means an accounting period of 12 months ending on the last day of any month other than December. 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
- individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See 1 USC 8
- officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1
- 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
- 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
- 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