United States Code

The term “Declaration of Panama” means the declaration signed in Panama City, Republic of Panama, on October 4, 1995.

The term “declared event” means a major disaster or emergency.

The term "declassification" means the process by which records or materials that have been classified are determined no longer to require protection from unauthorized dis

In this section, the term “declining forest health” means a forest that is experiencing— (1) substantially increased tree mortality due to insect or disease infestation; or (2) die

The term "decommission" means— (A) to reestablish vegetation on a road; and (B) to restore any natural drainage, watershed function, or other ecological processes that ar

The term "decontamination" means actions to remove aquatic nuisance species to prevent introduction or spread into new aquatic ecosystems.

The term “decontamination and decommissioning” means those activities, other than response actions or corrective actions, undertaken to decontaminate and decommission inactive uran

The term “decontamination, decommissioning, reclamation, and other remedial action” means work performed prior to or subsequent to October 24, 1992, which is necessary to comply wi

“decoration” means an order, device, medal, badge, insignia, emblem, or award tendered by, or received from, a foreign government; / The term “decoration” means any decoration or a

In this section, the term “decrement stock” means such stock as is needed to bring the armed forces from a peacetime level of readiness to a combat level of readiness.

“dedicated automobile” means an automobile that operates only on alternative fuel.

The term “dedicated personnel” means employees of the intelligence community and private citizens (including former civilian employees of the Federal Government who have been volun

the term “dedicated vehicle” means— (A) a dedicated automobile, as such term is defined in section 32901(a)(7) 2 of title 49; or (B) a motor vehicle, other than an automobile, that

The term “deductible employee contributions” means any qualified voluntary employee contribution (as defined in section 219(e)(2)) made after December 31, 1981, in a taxable year b

The term “deductible farming expenses” means any amount allowable as a deduction under this chapter (including any amount allowable as a deduction for depreciation or amortization)

The term “deduction eligible income” means, with respect to any domestic corporation, the excess (if any) of— (i) gross income of such corporation determined without regard to— (I)

The term “deemed-owned shares” means, with respect to any person— (I) the stock in the S corporation constituting employer securities of an employee stock ownership plan which is a

The term “deep-draft harbor” means a harbor which is authorized to be constructed to a depth of more than 45 feet (other than a project which is authorized by section 202 of this t

As used in this subsection, the term "deep injection well" means a well used for the underground injection of hazardous waste other than a well to which section 6979a(a)

For purposes of subparagraph (B), the term “deep-in-the-money option” means an option having a strike price lower than the lowest qualified bench mark.

“deep seabed” means the seabed, and the subsoil thereof to a depth of ten meters, lying seaward of and outside— (A) the Continental Shelf of any nation; and (B) any area of nationa

The term “deep space” means the region of space beyond cis-lunar space.

the term “Deepwater Horizon oil spill” means the blowout and explosion of the mobile offshore drilling unit Deepwater Horizon that occurred on April 20, 2010, and resulting hydroca

The term “deepwater port”— (A) means any fixed or floating manmade structure other than a vessel, or any group of such structures, that are located beyond State seaward boundaries

the term "de-escalation" means taking action or communicating verbally or non-verbally during a potential force encounter in an attempt to stabilize the situation and red

The term “defamation” means any action or other proceeding for defamation, libel, slander, or similar claim alleging that forms of speech are false, have caused damage to reputatio

The term “default” means a failure to comply with the terms of a loan or other obligation to such an extent that the property securing the obligation is foreclosed upon. / The term

The term “default aversion activities” means activities of a guaranty agency that are directly related to providing collection assistance to the lender on a delinquent loan, prior

The term “default collection activities” means activities of a guaranty agency that are directly related to the collection of the loan on which a default claim has been paid to the

The term “defaulted loan” means a loan that is guaranteed under this chapter, that was made for a purpose described in section 3710(a) of this title , and that is in default.

The term “defaulted principal amount outstanding” means the total amount borrowed from the loan fund of a school that has reached the repayment stage (minus any principal amount re

The term “default reduction activities” means activities to reduce student loan defaults that improve, strengthen, and expand default prevention activities, such as— (i) establishi

“defect” includes any defect in the performance, construction, components, or material of a manufactured home that renders the home or any part thereof not fit for the ordinary use

The term “defendant” includes a State or local government.

The term “defense access road” means a road certified to the Secretary of Transportation as important to the national defense under the provisions of section 210 of title 23 .

In this section, the term “defense acquisition authority” means the Secretary of a military department or the commander of the United States Special Operations Command. / In this s

In this part, the term “defense acquisition system” means— (1) the workforce engaged in carrying out the acquisition of property and services for the Department of Defense; (2) the

The term “Defense Agency” means an organizational entity of the Department of Defense— (A) that is established by the Secretary of Defense under section 191 of this title (or under

The term “defense article” has the meaning given such term in section 47(3) of the Arms Export Control Act (22 U.S.C. 2794(3)). / The terms “defense article”, “defense services”, a

In this section, the terms “defense articles”, “defense services”, and “military education and training” have the meaning given such terms in section 644 of the Foreign Assistance

“defense articles and defense services” means, with respect to commercial exports subject to the provisions of section 2778 of this title , those items designated by the President

As used in subparagraphs (B), (C), (D), and (F), the term "defense articles or services" means articles, services, and related technical data that are designated as defen

Defense Audit Agency Defined.—In this section, the term "defense audit agency" means the Defense Contract Audit Agency and the Defense Contract Management Agency. / Defen

In this section, the term “defense authorization Act” means an Act that authorizes appropriations for one or more fiscal years for military activities of the Department of Defense,

The term “defense budget” means the budget of the Department of Defense included in the President's budget submitted to Congress under section 1105 of title 31 for a fiscal year. /

The terms “budget” and “defense budget materials” have the meaning given those terms in section 234 of this title . / The term "defense budget materials" has the meaning

In this section, the terms “defense business system” and “defense business system modernization” have the meanings given such terms in section 2222 1 of this title. / The term “def

In this section, the terms “defense business system” and “defense business system modernization” have the meanings given such terms in section 2222 1 of this title.

In this section, the term “defense committees” means— (1) the Committee on Armed Services and the Committee on Appropriations, and the Defense Subcommittee of the Committee on Appr

The term “defense contractor” means a person that provides services, supplies, or both (including construction) to the Department of Defense under a contract directly with the Depa

The term "defense critical electric infrastructure" means any electric infrastructure located in any of the 48 contiguous States or the District of Columbia that serves a

In this section, the term “defense critical technology” means a technology that is identified under section 4816 of this title as critical for attaining the national security objec

In this paragraph, the term “defense dependents’ education system” means the program established and operated under section 1402(a) of the Defense Dependents’ Education Act of 1978

The term “Defense Dependent School” means— (A) a school operated under the Defense Dependents’ Education System, as authorized under the Defense Dependents’ Education Act of 1978 (

In this section, the term "defense dependents' school" means the following: (1) A school established as part of the defense dependents' education system provided for unde

The term “defense environmental cleanup funds” means funds appropriated to the Department of Energy pursuant to an authorization for carrying out defense environmental cleanup acti

The term “defense facility” means any private facility producing goods or services pursuant to a defense contract.

The term “defense feature” means equipment or design features included or incorporated in a civil aircraft which ensures the compatibility of such aircraft with the Department of D

The term "Defense Health Agency" means the Defense Agency established pursuant to Department of Defense Directive 5136.13, or such successor Defense Agency.

In this subsection, the term "defense industrial base facility" means any Department of Defense depot, arsenal, shipyard, or plant located within the United States.

The term “Defense Industrial Reserve” means— (A) a general reserve of industrial manufacturing equipment, including machine tools, selected by the Secretary of Defense for retentio

“Defense information” includes any document, writing, sketch, photograph, plan, model, specification, design, prototype, or other recorded or oral information relating to any defen

In this section, the term “Defense intelligence element” means any of the Department of Defense agencies, offices, and elements included within the definition of “intelligence comm

The term “defense intelligence position” means a civilian position as an intelligence officer or intelligence employee of the Department of Defense.

The term “defense items” means defense articles, defense services, and related technical data.

The term “defense laboratory” means any laboratory, product center, test center, depot, training and educational organization, or operational command under the jurisdiction of the

Defense Logistics Information Services Defined.—In this section, the term “Defense Logistics Information Services” means the organization within the Defense Logistics Agency that i

The terms “defense nuclear facility” and “Department of Energy defense nuclear facility” have the meaning given the term “Department of Energy defense nuclear facility” in section

In this section, the term “defense personal property program” means the program of the Department of Defense for managing the shipment of the baggage and household effects for memb

The terms “defense plutonium” and “defense plutonium materials” mean weapons-usable plutonium.

The terms “defense plutonium” and “defense plutonium materials” mean weapons-usable plutonium.

The term “defense-related aviation insurance” means aviation insurance and reinsurance provided through policies issued by the Secretary of Transportation under chapter 443 of titl

Definitions.—In this section, the term "Defense research facility" means a Department of Defense facility which performs or contracts for the performance of— (1) basic re

The term "defense security system" means an information system (including a telecommunications system) used or operated by the Department of Defense, by a contractor of t

The term “defense service” has the meaning given such term in section 47(4) of the Arms Export Control Act (22 U.S.C. 2794(4)). / The term “defense service” has the meaning given t

The terms “defense article”, “defense services”, and “design and construction services” have the meanings given those terms in section 47 of the Arms Export Control Act (22 U.S.C.

The term "Defense Test Resource Management Center" means the Department of Defense Test Resource Management Center established under section 196 of this title. / The term

The term “Defense travel card” means a charge or credit card that— (A) is issued to an employee of the Department of Defense or a member of the armed forces under a contract entere

The term “defense waste” means waste, including radioactive waste, resulting primarily from atomic energy defense activities of the Department of Energy. / The term “defense waste”

Except as provided in subparagraph (B), the term "defensive measure" means an action, device, procedure, signature, technique, or other measure applied to an information

“deferral of budget authority” includes— (A) withholding or delaying the obligation or expenditure of budget authority (whether by establishing reserves or otherwise) provided for

The term “deferral period” has the meaning given to such term by section 444(b)(4). / For purposes of this subsection, except as provided in regulations, the term "deferral pe

For purposes of this paragraph, the term “deferral stock” means stock with respect to which an election is in effect under this subsection.

The term “deferred amount” means the aggregate amount deferred under section 6166 (determined as of the date prescribed by section 6151(a) for payment of the tax imposed by chapter

For purposes of this subsection, the term “deferred compensation amount” means— (A) any amount excluded from gross income under chapter 1 of the Internal Revenue Code of 1986 by re

For purposes of this subsection, the term “deferred compensation item” means— (A) any interest in a plan or arrangement described in section 219(g)(5), (B) any interest in a foreig

For purposes of this paragraph, the term “deferred deduction executive remuneration” means remuneration which would be executive remuneration for services performed in an applicabl

For purposes of this paragraph, the term “deferred deduction remuneration” means remuneration which would be applicable individual remuneration for services performed in a disquali

The term “deferred DISC income” means, with respect to any taxable year of a shareholder, the excess of— (i) the shareholder's pro rata share of accumulated DISC income (for period

The term "deferred foreign income corporation" means, with respect to any United States shareholder, any specified foreign corporation of such United States shareholder w

For purposes of this paragraph, the term "deferred net tax liability" means, with respect to any taxable year, the amount of net tax liability payment of which has been d

The term “deferred payment obligation” includes any market discount bond, short-term obligation, United States savings bond, annuity, or similar obligation.

Deferred rebate.—The term “deferred rebate” means a return by a common carrier of any freight money to a shipper, where the return is— (A) consideration for the shipper giving all

The term "deferred tax amount" means, with respect to any distribution or disposition to which subsection (a) applies, an amount equal to the sum of— (A) the aggregate in

For purposes of this section, the term “deferred tax liability” means, with respect to any taxable year, the product of— (A) the amount of gain with respect to an obligation which

For purposes of this title in the case of income, estate, and gift taxes imposed by subtitles A and B and excise taxes imposed by chapters 41, 42, 43, and 44 the term “deficiency”

For purposes of this section, the term “deficiency dividends” means the amount of the dividends paid by the corporation on or after the date of the determination and before filing

The term “deficit” means, with respect to a fiscal year, the amount by which outlays exceeds 2 receipts during that year. / The terms “budget authority”, “new budget authority”, “o

For purposes of this part, the term “defined benefit plan” means any plan which is not a defined contribution plan. / For purposes of this title, the term “defined contribution pla

For purposes of this part, the term “defined contribution plan” means a plan which provides for an individual account for each participant and for benefits based solely on the amou