Terms Used In U.S. Code > Title 46 > Subtitle VI - Clearance, Tonnage Taxes, and Duties

• Agency for International Development: includes any successor agency primarily responsible for administering part I of the Foreign Assistance Act of 1961 (22 U. See 5 USC 409
• 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
• bank: means any national banking association or any other financial institution chartered or licensed under Federal law and subject to the supervision of the Comptroller of the Currency. See 12 USC 202
• Board: means the Merit Systems Protection Board under chapter 12 of title 5. See 3 USC 401
• Commissioner: means the Commissioner of Internal Revenue. See 26 USC 7701
• Comptroller: means the Comptroller of the Currency. See 12 USC 93
• cooperative bank: means an institution without capital stock organized and operated for mutual purposes and without profit, which&mdash. See 26 USC 7701
• corporation: includes associations, joint-stock companies, and insurance companies. See 26 USC 7701
• corporation: includes associations, joint-stock companies, and insurance companies. See
• county: includes a parish, or any other equivalent subdivision of a State or Territory of the United States. See 1 USC 2
• covered employee: means any employee of an employing office. See 3 USC 401
• 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
• employee: includes an applicant for employment and a former employee. See 3 USC 401
• employee: shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21. See 26 USC 7701
• employing office: means &mdash. See 3 USC 401
• enrolled actuary: means a person who is enrolled by the Joint Board for the Enrollment of Actuaries established under subtitle C of the title III of the Employee Retirement Income Security Act of 1974. 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: 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
• foreign trust: means any trust other than a trust described in subparagraph (E) of paragraph (30). 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
• individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See 1 USC 8
• individual retirement plan: means &mdash. See 26 USC 7701
• 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 return: means a single return made jointly under section 6013 by a husband and wife. See 26 USC 7701
• 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
• partner: includes a member in such a syndicate, group, pool, joint venture, or organization. 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: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
• person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See
• reimbursable construction costs: as used in this subchapter means that part of the costs of investigating, constructing, and operating and maintaining the project, which are allocated by the Secretary to irrigation, and which are met by expenditures of moneys therefor appropriated under the authority of section 590z-10(1) of this title, plus such amounts as the President, under section 590z(1) of this title, may determine to be reimbursable: Provided, That administrative expenses incurred in the District of Columbia in connection with the investigation construction, or operation and maintenance of a project shall not be included in the reimbursable construction costs nor shall they be charged to the water users in any way. See 16 USC 590z-2
• Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
• Secretary: means the Secretary of Commerce. See 15 USC 326
• Secretary of the Treasury: means the Secretary of the Treasury, personally, and shall not include any delegate of his. See 26 USC 7701
• 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
• 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: includes Puerto Rico, Guam, American Samoa, the Northern Mariana Islands, and the Virgin Islands. See
• 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
• State: means the several States and Territories, the Commonwealth of Puerto Rico, the Virgin Islands, and the District of Columbia. See 12 USC 93
• State: means any State, Territory, or possession of the United States, and the Canal Zone. See 12 USC 202
• State: shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title. See
• 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
• subscription: includes a mark when the person making the same intended it as such. See 1 USC 1
• 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
• taxpayer: means any person subject to any internal revenue tax. See 26 USC 7701
• TIN: means the identifying number assigned to a person under section 6109. 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
• United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701
• United States: includes the several States, the District of Columbia, the Commonwealth of Puerto Rico, and any territory or insular possession of the United States. See 15 USC 326
• United States: when used in a geographical sense includes only the States and the District of Columbia. See
• United States person: means &mdash. See 26 USC 7701
• vehicle: includes every description of carriage or other artificial contrivance used, or capable of being used, as a means of transportation on land. See 1 USC 4
• vessel: includes every description of watercraft or other artificial contrivance used, or capable of being used, as a means of transportation on water. See 1 USC 3
• voluntary dissolution and liquidation: means a transaction pursuant to section 181 of this title that involves the assumption of the bank's insured deposit liabilities and the sale of the bank, or of control of the bank, as a going concern. See 12 USC 202
• writing: includes printing and typewriting and reproductions of visual symbols by photographing, multigraphing, mimeographing, manifolding, or otherwise. See 1 USC 1