Law Dictionary

The term “0-down” means a downpayment, if any, of less than 5 percent of the total purchase price or construction cost of the dwelling.

Except as provided in clause (ii), the term “100 percent dividend” means any dividend if the percentage used for purposes of determining the deduction allowable under section 243 o

The term “100-year floodplain” means that area which is subject to inundation from a flood having a 1-percent chance of being equaled or exceeded in any given year.

The term “107th meridian boundary dispute” means the dispute resulting from the disparity between the location of the 107th meridian and the location of the 1891 survey line.

The term “107th meridian escrow fund” means the revenues that arise from, or are derived from, parcel number 2, including all accrued interest on such revenues, which are held by t

The term “10-down” means a downpayment of 10 percent or more of the total purchase price or construction cost of the dwelling.

For purposes of subparagraph (A), the term “10 or more employer plan” means a plan— (i) to which more than 1 employer contributes, and (ii) to which no employer normally contribute

For purposes of this subsection, the term “10-percent corporate shareholder” means any domestic corporation which, as of the day before the exchange referred to in paragraph (1), s

The term “10-percent owned foreign corporation” means any foreign corporation in which the United States person owns directly or indirectly at least 10 percent of the voting stock.

The term “10-percent owner” means, with respect to any entity, any person who holds 10 percent or more (by value) of the interests in such entity immediately before the transfer.

The term “10-percent shareholder” means— (i) in the case of an obligation issued by a corporation, any person who owns 10 percent or more of the total combined voting power of all

The term “10-percent year” means the 1st taxable year as of the close of which at least 10 percent of the estimated total contract costs have been incurred.

The term “10-year property” includes— (i) any single purpose agricultural or horticultural structure (within the meaning of subsection (i)(13)), (ii) any tree or vine bearing fruit

the term “121 bush passenger carrier” means a bush passenger carrier providing passenger service on bush routes under part 121;

the term “121 mainline passenger carrier” means a mainline carrier providing passenger service through scheduled service on routes under part 121;

the term “121 passenger aircraft” means an aircraft flying passengers on a city pair route that is operated under part 121;

the term “121 passenger carrier” means a passenger carrier that provides scheduled service under part 121;

The term “12-month acquisition period” means the 12-month period beginning with the date of the first acquisition by purchase of stock included in a qualified stock purchase (or, i

The term "12-month revenue loss" means the percentage reduction, as applicable, in commercial, charter, headboat, or processor revenue for the affected fishery for the 12

the term “⅓” means— (i) in the case of the first ⅓ and second ⅓, an amount equal to 33 percent of a participating State’s allocated amount; and (ii) in the case of the last ⅓, an a

the term “135 bush passenger carrier” means a bush passenger carrier providing passenger service through scheduled service on bush routes under part 135; and

the term “135 passenger carrier” means a passenger carrier that provides scheduled service under part 135.

The language of § 1406(a) is amply broad enough to authorize the transfer of cases, however wrong the plaintiff may have been in filing his case as to venue, whether the court in w

The 14th Amendment is not to be construed 'as introducing a factitious equality without regard to practical differences that are best met by corresponding differences of treatment.

The 14th Amendment does not prohibit legislation special in character. ... If a class is deemed to present a conspicuous example of what the legislature seeks to prevent, the 14th

The term "15.5 percent rate equivalent percentage" means, with respect to any United States shareholder for any taxable year, the percentage determined under subparagraph

The term "15-year property" includes— (i) any municipal wastewater treatment plant, (ii) any telephone distribution plant and comparable equipment used for 2-way exchange

Read literally, this language clearly contemplates that a statutory insider might sell enough shares to bring his holdings below 10%, and later—but still within six months—sell add

The term “180-day exclusivity period” means the 180-day period ending on the day before the date on which an application submitted by an applicant other than a first applicant coul

The term “180-day supplement” means a supplement to an approved premarket application or premarket report under section 360e of this title that is not a panel-track supplement and

In this section, the terms “1862 Institution” and “1890 Institution” have the meaning given those terms in section 7601 of this title . / The terms “1862 Institution”, “1890 Instit

the term “1873 Survey Area” means the area which is within the area demarked by the high water line as meandered and the upland boundaries, as shown on the plat map of the 1873 Sur

In this section, the terms “1862 Institution” and “1890 Institution” have the meaning given those terms in section 7601 of this title . / The terms “1862 Institution”, “1890 Instit

the term “1890 lease” means a lease made by the Seneca Nation which is subject to— (A) the Act entitled “An Act to authorize the Seneca Nation of New York Indians to lease lands wi

The term “1891 survey” means the survey of the eastern boundary of the Crow Reservation conducted by the United States Government from 1889 through 1891.

The term “1891 survey line” means the erroneous boundary line resulting from the survey of the 107th meridian which was completed in 1891.

The term “1950 UMWA Benefit Plan” means a UMWA Benefit Plan, participation in which is substantially limited to individuals who retired before 1976.

The term “1950 UMWA Pension Plan” means a pension plan described in section 404(c) (or a continuation thereof), participation in which is substantially limited to individuals who r

“1954 Act” means the Atomic Energy Act of 1954, as amended [ 42 U.S.C. 2011 et seq.]; and

The term “1974 UMWA Benefit Plan” means a UMWA Benefit Plan, participation in which is substantially limited to individuals who retired on or after January 1, 1976.

The term “1974 UMWA Pension Plan” means a pension plan described in section 404(c) (or a continuation thereof), participation in which is substantially limited to individuals who r

The term “1982 Convention” means the United Nations Convention on the Law of the Sea of 10 December 1982. / The term “1982 Convention” means the United Nations Convention on the La

The term "1983 Beirut barracks bombing victim"— (A) means a plaintiff, or estate or successor in interest thereof, who has an eligible claim under subsection (c) that ari

For purposes of this subsection, the term “1984 fresh-start adjustment for policyholder dividends” means the amounts held as of December 31, 1983, by the taxpayer as reserves for d

To come within the legislation a complaint must allege that the defendants did (1) 'conspire or go in disguise on the highway or on the premises of another' (2) 'for the purpose of

The term “1986 Compact” means the Compact of Free Association between the Government of the United States and the Governments of the Marshall Islands and the Federated States of Mi

the term “1987 United States-Polish science and technology agreement” refers to the agreement concluded in 1987 by the United States and Poland, entitled “Agreement Between the Gov

The term “1988 agreement operator” means— (A) a signatory operator which was a signatory to the 1988 National Bituminous Coal Wage Agreement, (B) an employer in the coal industry w

For purposes of this section, the term “1988 last signatory operator” means a last signatory operator which is a 1988 agreement operator.

the term “1989 United States-Hungarian science and technology agreement” refers to the agreement concluded in 1989 by the United States and Hungary, entitled “Agreement Between the

The term “1992 UMWA Benefit Plan” means the plan referred to in section 9712.

The terms “1862 Institution”, “1890 Institution”, and “1994 Institution” have the meanings given the terms in section 7601 of this title . / The term “1994 Institution” means 1 of

The term “1996 Khobar Towers bombing victim”— (A) means a plaintiff, or estate or successor in interest thereof, who has an eligible claim under subsection (c) that arises out of t

For purposes of this paragraph, the term “1-percent owner” means any person who would be described in clause (i) if “1 percent” were substituted for “5 percent” each place it appea

The term “1st postenactment year” means the 1st taxable year of a corporation which begins after December 31, 1982.

For purposes of this subsection, the term “1st post-separation years” means the 1st calendar year in which the payor spouse paid to the payee spouse alimony or separate maintenance

For purposes of this subchapter, the term “1st retail sale” means the 1st sale, for a purpose other than resale, after manufacture, production, or importation.

For purposes of this paragraph, the term “1-year break in service” means a calendar year, plan year, or other 12-consecutive-month period designated by the plan (and not prohibited

The term “2001 energy conservation standard” means the energy conservation standards promulgated by the Department of Energy and effective July 1, 2001.

The term “2003 Amended U.S.-FSM Compact” means the Compact of Free Association amending the 1986 Compact entitled the “Compact of Free Association, as amended, between the Governme

The term “2003 Amended U.S.-RMI Compact” means the Compact of Free Association amending the 1986 Compact entitled “Compact of Free Association, as amended, between the Government o

The term “2007 Family Maintenance Convention” means the Hague Convention of 23 November 2007 on the International Recovery of Child Support and Other Forms of Family Maintenance.

The term "2020 calendar year filing deadline" means the date specified in section 6072(a) with respect to returns for calendar year 2020. Such date shall be determined af

In this paragraph and with respect to a State, the term "2020 State employment decline" means the excess (if any) of— (i) the number of individuals employed in such State

For purposes of this section, the term "2021 rebate amount" means, with respect to any taxpayer for any taxable year, the sum of— (1) $1,400 ($2,800 in the case of a join

The term "2023 Agreement to Amend the U.S.-FSM Compact" means the Agreement between the Government of the United States of America and the Government of the Federated Sta

The term "2023 Agreement to Amend the U.S.-RMI Compact" means the Agreement between the Government of the United States of America and the Government of the Republic of t

The term “2023 Amended U.S.-FSM Compact” means the 2003 Amended U.S.-FSM Compact [ 48 U.S.C. 1921 note], as amended by the 2023 Agreement to Amend the U.S.-FSM Compact.

The term “2023 Amended U.S.-RMI Compact” means the 2003 Amended U.S.-RMI Compact [ 48 U.S.C. 1921 note], as amended by the 2023 Agreement to Amend the U.S.-RMI Compact.

The term "2023 U.S.-FSM Federal Programs and Services Agreement" means the 2023 Federal Programs and Services Agreement between the Government of the United States of Ame

The term "2023 U.S.-FSM Fiscal Procedures Agreement" means the Agreement Concerning Procedures for the Implementation of United States Economic Assistance provided in the

The term "2023 U.S.-FSM Trust Fund Agreement" means the Agreement between the Government of the United States of America and the Government of the Federated States of Mic

The term "2023 U.S.-Palau Compact Review Agreement" means the Agreement between the Government of the United States of America and the Government of the Republic of Palau

The term "2023 U.S.-RMI Fiscal Procedures Agreement" means the Agreement Concerning Procedures for the Implementation of United States Economic Assistance Provided in the

The term "2023 U.S.-RMI Trust Fund Agreement" means the Agreement between the Government of the United States of America and the Government of the Republic of the Marshal

For purposes of this clause, the term “20-percent controlled entity” means, with respect to any distributing or controlled corporation, any corporation with respect to which the di

For purposes of this subsection, the term “20 percent corporate shareholder” means, with respect to any distribution, any corporation which owns (directly or through the applicatio

For purposes of this section, the term “20-percent owned corporation” means any corporation if 20 percent or more of the stock of such corporation (by vote and value) is owned by t

For purposes of this subsection, the term “20-percent owner” means— (A) if the taxpayer is a corporation, any person who owns directly 20 percent or more of the outstanding stock o

The term “20-year property” means initial clearing and grading land improvements with respect to any electric utility transmission and distribution plant.

The basis of the disqualification is that 'personal bias or prejudice' exists, by reason of which the judge is unable to impartially exercise his functions in the particular case.

The term “225-mile zone” means that portion of Canada and Mexico which is not more than 225 miles from the nearest point in the continental United States.

The term “24-7 sobriety program” has the meaning given the term in section 405(d)(7)(A).

The term "25-percent owner" means, with respect to any corporation, any person who owns at least 25 percent of— (A) the total voting power of all classes of stock of a co

The term “25-percent payment” means the payment to States required by the sixth paragraph under the heading of “FOREST SERVICE” in the Act of May 23, 1908 (35 Stat. 260; 16 U.S.C.

For purposes of this subsection, the term “28-percent rate gain” means the excess (if any) of— (A) the sum of— (i) collectibles gain; and (ii) section 1202 gain, over (B) the sum o

§ 1391(d) is properly regarded, not as a venue restriction at all, but rather as a declaration of the long-established rule that suits against aliens are wholly outside the operati

For purposes of this subsection, the term “2-percent portion” means the lesser of— (A) (i) the amount of the tentative tax which would be determined under the rate schedule set for

For purposes of this section, the term “2-percent shareholder” means any person who owns (or is considered as owning within the meaning of section 318) on any day during the taxabl

The term “30-day letter” means the first letter of proposed deficiency which allows the taxpayer an opportunity for administrative review in the Internal Revenue Service Independen

The term “30-day notice” means a notice under section 360e(d)(5) of this title that is limited to a request to make modifications to manufacturing procedures or methods of manufact

§ 311 neither creates nor defines a substantive liability but provides merely a new procedure by which the Government may collect taxes.

The term “35-percent controlled entity” means— (i) a corporation in which persons described in subparagraph (A) or (B) of paragraph (1) own more than 35 percent of the total combin

The term "3D" means 3-dimensional.

The term "3D elevation data" means 3D, high-resolution data obtained using LiDAR, IfSAR, or other methods over the United States (including territories). / The term &quot

The term “3D Elevation Program” means the 3D Elevation Program established under section 3104(a) of this title .

The term "3GPP" means the Third Generation Partnership Project.

The term “3-way incandescent lamp” includes an incandescent lamp that— (i) employs 2 filaments, operated separately and in combination, to provide 3 light levels; and (ii) is desig

The term “3-year average adjusted bases percentage” means, with respect to any taxable year, the ratio (expressed as a percentage) of— (i) the aggregate adjusted bases (as determin

The term "3-year average fair market value percentage" means, with respect to any taxable year, the ratio (expressed as a percentage) of— (i) the fair market value of pro