applicable percentage
Defined in 2 dictionaries — Case Law, U.S. Code
Definitions from Case Law
From 537 U.S. 149 - Barnhart Commissioner of Social Security v. Peabody Coal Co et al. · 2003Most cited · 639 citing opinions
the percentage determined by dividing the number of eligible beneficiaries assigned under section 9706 to such operator by the total number of eligible beneficiaries assigned under section 9706 to all such operators (determined on the basis of assignments as of October 1, 1993)." 26 U. S. C. § 9704(f)(1).
United States Code
5 U.S.C. § 8415 — under this subchapter
For purposes of subparagraph (A), the term “applicable percentage” means—
(i) 50 percent in the case of an annuity, entitlement to which is based on a death or other separation occurring during the period beginning on the date of enactment of this paragraph and ending on December 31, 2013; and
(ii) 100 percent in the case of an annuity, entitlement to which is based on a death or other separation occurring after December 31, 2013.
19 U.S.C. § 1677A — for purposes of this section
The term “applicable percentage” means the percentage determined by dividing the total United States expenses by the total expenses.
19 U.S.C. § 2703A — in this section (5 versions over time)
The term “applicable percentage” means 60 percent or more on and after December 20, 2017.
19 U.S.C. § 3203 — for purposes of this chapter (2 versions over time)
For purposes of subclause (II), the term “applicable percentage” means—
19 U.S.C. § 3721 — in this section (4 versions over time)
For purposes of this subparagraph, the term “applicable percentage” means—
(I) 4.747 percent for the 1-year period beginning October 1, 2003, increased in each of the 5 succeeding 1-year periods by equal increments, so that for the 1-year period beginning October 1, 2007, the applicable percentage does not exceed 7 percent; and
(II) for each succeeding 1-year period until December 31, 2026, not to exceed 7 percent.
19 U.S.C. § 3721 — in this section (5 versions over time)
For purposes of subparagraph (A), the term “applicable percentage” means—
(i) 2.9285 percent for the 1-year period beginning on October 1, 2005; and
(ii) 3.5 percent for the 1-year period beginning on October 1, 2006, and each 1-year period thereafter through December 31, 2026.
26 U.S.C. § 101 — in this section
The term “applicable percentage” means—
(i) 140 percent in the case of an insured with an attained age at the beginning of the contract year of 40 or less, and
(ii) in the case of an insured with an attained age of more than 40 as of the beginning of the contract year, 140 percent reduced (but not below 105 percent) by one percent for each year in excess of 40.
26 U.S.C. § 1250 — in this section (7 versions over time)
For purposes of subparagraph (A), the term "applicable percentage" means—
(i) in the case of section 1250 property with respect to which a mortgage is insured under section 221(d)(3) or 236 of the National Housing Act, or housing financed or assisted by direct loan or tax abatement under similar provisions of State or local laws and with respect to which the owner is subject to the restrictions described in section 1039(b)(1)(B) (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990), 100 percent minus 1 percentage point for each full month the property was held after the date the property was held 100 full months;
(ii) in the case of dwelling units which, on the average, were held for occupancy by families or individuals eligible to receive subsidies under section 8 of the United States Housing Act of 1937, as amended, or under the provisions of State or local law authorizing similar levels of subsidy for lower-income families, 100 percent minus 1 percentage point for each full month the property was held after the date the property was held 100 full months;
(iii) in the case of section 1250 property with respect to which a depreciation deduction for rehabilitation expenditures was allowed under section 167(k), 100 percent minus 1 percentage point for each full month in excess of 100 full months after the date on which such property was placed in service;
(iv) in the case of section 1250 property with respect to which a loan is made or insured under title V of the Housing Act of 1949, 100 percent minus 1 percentage point for each full month the property was held after the date the property was held 100 full months; and
(v) in the case of all other section 1250 property, 100 percent.
In the case of a building (or a portion of a building devoted to dwelling units), if, on the average, 85 percent or more of the dwelling units contained in such building (or portion thereof) are units described in clause (ii), such building (or portion thereof) shall be treated as property described in clause (ii). Clauses (i), (ii), and (iv) shall not apply with respect to the additional depreciation described in subsection (b)(4) which was allowed under section 167(k).