United States Code

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 “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 “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 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 of voice

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

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

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

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 “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.

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 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

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

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 “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

The term “3-year property” includes— (i) any race horse— (I) which is placed in service before January 1, 2022, and (II) which is placed in service after December 31, 2021, and whi

The term “3-year testing period” means the period consisting of the plan year and the immediately preceding 2 plan years.

The term “501(c)(3) organization” means any organization described in section 501(c)(3) and exempt from tax under section 501(a).

For purposes of this paragraph, the term “50 largest stock companies” means a group (as determined by the Secretary) of stock life insurance companies which consists of the 50 larg

The term “50-percent adjusted share” means the number equal to the quotient obtained by dividing— (A) the number equal to the quotient obtained by dividing— (i) the 50-percent base

The term “50-percent base share” means the number equal to the average of— (A) the quotient obtained by dividing— (i) the number of acres of Federal land described in paragraph (7)

For purposes of this subsection, the term “50-percent or greater interest” means stock possessing at least 50 percent of the total combined voting power of all classes of stock ent

The term “50-percent payment” means the payment that is the sum of the 50-percent share otherwise paid to a county pursuant to title II of the Act of August 28, 1937 (chapter 876;

The term “5-down” means a downpayment of at least 5 percent or more, but less than 10 percent, of the total purchase price or construction cost of the dwelling.

The term “5-percent owner” means any person who is a 5-percent owner with respect to the taxpayer (as defined in section 416(i)(1)(B)(i)). / For purposes of this paragraph, the ter

The term “5-percent shareholder” means any person holding 5 percent or more of the stock of the corporation at any time during the testing period. / For purposes of subparagraph (A

For purposes of section 168, the term “5-year property” includes any qualified New York Liberty Zone leasehold improvement property. / The term “5-year property” includes— (i) any

For purposes of this subsection, the term “75/25 mixed-fuel vehicle” means a mixed-fuel vehicle which operates using at least 75 percent alternative fuel and not more than 25 perce

The term “7-year property” includes— (i) any railroad track, (ii) any motorsports entertainment complex, (iii) any Alaska natural gas pipeline, (iv) any natural gas gathering line

For purposes of this section, the term “80-percent distributee” means only the corporation which meets the 80-percent stock ownership requirements specified in section 332(b). For

The terms “VHS format”, “8mm format”, “Beta format”, “automatic gain control copy control technology”, “colorstripe copy control technology”, “four-line version of the colorstripe

The term "8 percent rate equivalent percentage" means, with respect to any United States shareholder for any taxable year, the percentage which would result in the amount

For purposes of this subsection, the term “90/10 mixed-fuel vehicle” means a mixed-fuel vehicle which operates using at least 90 percent alternative fuel and not more than 10 perce

The term “9–1–1 services” includes both E9–1–1 services and Next Generation 9–1–1 services.

For purposes of paragraph (1), the term “988 hedging transaction” means any transaction— (A) entered into by the taxpayer primarily— (i) to manage risk of currency fluctuations wit

The term "A–3 visa" means a nonimmigrant visa issued pursuant to section 1101(a)(15)(A)(iii) of this title.

“abandon” means to moor, strand, wreck, sink, or leave a barge of more than 100 gross tons as measured under section 14502 of this title, or an alternate tonnage measured under sec

"abandoned areas" means sections, panels, and other areas that are not ventilated and examined in the manner required for working places under section 863 of this title;

The term “abatement” means any set of measures designed to permanently eliminate lead-based paint hazards in accordance with standards established by the Administrator under this s

The term “abbreviated drug application” means an application submitted under section 355(j) of this title for the approval of a drug that relies on the approved application of anot

Abroad Defined.—In this section, the term “abroad” means outside— (1) the United States; and (2) the territories and possessions of the United States. / The term “abroad” means any

“absent uniformed services voter” means— (A) a member of a uniformed service on active duty who, by reason of such active duty, is absent from the place of residence where the memb

“abuse” includes— (A) any case in which— (i) a child is dead or exhibits evidence of skin bruising, bleeding, malnutrition, failure to thrive, burns, fracture of any bone, subdural

The term “abuse of authority” means the following: (A) An arbitrary and capricious exercise of authority that is inconsistent with the mission of the Department of Defense or the s

The term “abuse or threatened abuse of law or legal process” means the use or threatened use of a law or legal process, whether administrative, civil, or criminal, in any manner or

The term “abuse or threatened abuse of the legal process” means the use or threatened use of a law or legal process, whether administrative, civil, or criminal, in any manner or fo

The term “abusing and exploiting” means any conduct which would constitute a violation of section 1466A, 1589, 1591, 1592, 2251, or 2251A of title 18.