construction contract
Defined in 3 places across 3 titles of the United States Code.
“construction contract” means a fixed-price or cost-reimbursement self-determination contract for a construction project, except that such term does not include any contract—
(1) that is limited to providing planning services and construction management services (or a combination of such services);
(2) for the Housing Improvement Program or roads maintenance program of the Bureau of Indian Affairs administered by the Secretary of the Interior; or
(3) for the health facility maintenance and improvement program administered by the Secretary of Health and Human Services.
Source
- 1994–present25 U.S.C. § 450BIndians · Definitions · for purposes of this subchapter
Construction contract.—The term “construction contract” includes, for a taxpayer constructing a new vessel in a shipyard owned by that taxpayer, an agreement between the taxpayer and the Secretary of Transportation for that construction containing provisions the Secretary considers advisable to carry out this chapter.
Source
- 2006–present46 U.S.C. § 53301Shipping · Definitions · in this chapter
For purposes of this subsection, the term “construction contract” means any contract for the building, construction, reconstruction, or rehabilitation of, or the installation of any integral component to, or improvements of, real property.
Source
- 1994–present26 U.S.C. § 460Internal Revenue Code · Special rules for long-term contracts · for purposes of this section