United States Code

The term “distributor” means a person to whom a consumer product is delivered or sold for purposes of distribution in commerce, except that such term does not include a manufacture

The term “district” means a geographical area of the United States, as determined by the Board and approved by the Secretary, in which there is produced approximately one-fourth of

The term “district court” means a United States district court, the District Court of Guam, the District Court of the Virgin Islands, and the highest court of American Samoa. / As

The term “district court of the United States” means any court exercising the powers of a district court of the United States. / The term “district court of the United States” incl

The term “district energy systems” means systems providing thermal energy from a renewable energy source, thermal energy source, or highly efficient technology to more than 1 build

For purposes of this subchapter, the terms “District of Columbia Enterprise Zone” and “DC Zone” mean the District of Columbia Enterprise Zone designated by subsection (a).

the term "District of Columbia public employer" means— (i) the District of Columbia Courts; (ii) the Public Defender Service for the District of Columbia; or (iii) the Di

the terms “diversified”, “employee benefit plan”, “holdings”, “mutual fund”, and “unit investment trust” have the meanings given those terms under section 2640.102 of title 5, Code

The term “diversified savings and loan holding company” means any savings and loan holding company whose subsidiary savings association and related activities as permitted under pa

The terms "diversion" and "alternative prosecution and sentencing" mean the appropriate use of effective mental health treatment alternatives to juvenile justic

The term “diversion control program” means the controlled substance and chemical diversion control activities of the Drug Enforcement Administration.

The term "diversity" means diversity of persons based on gender, race, ethnicity, disability status, veteran status, sexual orientation, gender identity, national origin,

For purposes of this subtitle, the term "dividend" means any distribution of property made by a corporation to its shareholders— (1) out of its earnings and profits accum

The term “dividend announcement date” means, with respect to any dividend, the date on which the corporation declares, announces, or agrees to the amount or payment of such dividen

For purposes of this subsection, the term “dividend equivalent” means— (A) any substitute dividend made pursuant to a securities lending or a sale-repurchase transaction that (dire

For purposes of subsection (a), the term "dividend equivalent amount" means the foreign corporation's effectively connected earnings and profits for the taxable year adju

The term “dividend reinvestment plan” means any arrangement under which dividends on any stock are reinvested in stock identical to the stock with respect to which the dividends ar

dividends and similar distributions paid or declared to policyholders in their capacity as such, except in the case of a mutual fire insurance company described in subsection (b)(1

The term “dividends to policyholders” means dividends and similar distributions paid or declared to policyholders. For purposes of the preceding sentence, the term “paid or declare

For purposes of paragraph (1), the term “divisible tax” means— (A) any tax imposed by subtitle C; and (B) the penalty imposed by section 6672 with respect to any such tax.

The term “Division” means the National Appeals Division established by this chapter. / “division” shall mean: (1) one or more statutory divisions of a judicial district; or (2) in

The words “division of a project” mean a substantial irrigable area of a project designated as a division by order of the Secretary. / The term “division of a project” shall mean a

The term “divorced husband” means a man divorced from an individual, but only if he had been married to such individual for a period of 10 years immediately before the date the div

The term “divorced wife” means a woman divorced from an individual, but only if she had been married to such individual for a period of 10 years immediately before the date the div

For purposes of this paragraph, the term "divorce or separation instrument" means— (i) a decree of divorce or separate maintenance or a written instrument incident to suc

The term “DNA analysis” means analysis of the deoxyribonucleic acid (DNA) identification information in a bodily sample. / The term "DNA analysis" means analysis of the d

The term "DNA arrestee collection process" means, with respect to a State, a process under which the State provides for the collection, for purposes of inclusion in the i

Defined term.—For purposes of this subsection, the term “DNA profile” means a set of DNA identification characteristics.

Definition.—In this section, the term “DNA sample” has the meaning given such term in section 1565(c) of this title. / The term “DNA sample” means a tissue, fluid, or other bodily

The term “doctrine” includes, but is not limited to, policies, practices, purposes, aims, or procedures.

The term “document” means any information in any form. / “document” means a Presidential proclamation or Executive order and an order, regulation, rule, certificate, code of fair c

“Documentary evidence” includes all documents, papers, correspondence, books of account, and financial and corporate records.

The term “documentary material” includes the original or any copy of any book, document, record, report, memorandum, paper, communication, tabulation, chart, logs, electronic files

The term “documentation” includes books and records.

the term “documentation or packaging” means documentation or packaging, in physical form, for a phonorecord, copy of a computer program, copy of a motion picture or other audiovisu

Documented categorical exclusion.—The term "documented categorical exclusion" has the meaning given the term in section 771.117(d) of title 23, Code of Federal Regulation

Definition of Documented Medical or Psychological Condition.—In this section the term "documented medical or psychological condition" means, with respect to an individual

In this title, the term “documented vessel” means a vessel for which a certificate of documentation has been issued under chapter 121 of this title.

“document for filing” means a petition or any other document prepared for filing by a debtor in a United States bankruptcy court or a United States district court in connection wit

the term “document-making implement” means any implement, impression, template, computer file, computer disc, electronic device, or computer hardware or software, that is specifica

“Dodson/Warrendale Special Purchase Unit” means the Dodson/Warrendale Special Purchase Unit established pursuant to section 544b of this title ;

The term “DOE national security authorization” means an authorization of appropriations for activities of the Department of Energy in carrying out programs necessary for national s

The term “dog fur” means the pelt or skin of any animal of the species Canis familiaris.

The term “dog or cat fur product” means any item of merchandise which consists, or is composed in whole or in part, of any dog fur, cat fur, or both.

In this section, the term "DOJ grant funds" means, for a fiscal year, amounts appropriated for activities of the Department of Justice in carrying out grant programs for

The term “domain name” means any alphanumeric designation which is registered with or assigned by any domain name registrar, domain name registry, or other domain name registration

The terms “person”, “domestic”, and “foreign” have the meanings given such terms by paragraphs (1), (4), and (5) of section 7701(a) of title 26 , respectively. / The terms “crude o

The term "domestic abuse" means physical, psychological, sexual, emotional, or economic abuse, including efforts to control, isolate, humiliate, or intimidate the victim,

The term “domestically controlled group of entities” means a controlled group of entities the common parent of which is a domestic corporation. / The term “domestically controlled

The term “domestically controlled qualified investment entity” means any qualified investment entity in which at all times during the testing period less than 50 percent in value o

In this section, the term “domestic animal” means a domestic cat (Felis catus) or a domestic dog (Canis familiaris).

The term “domestic article” means an article wholly or in part the growth or product of the United States; and the term “foreign article” means an article wholly or in part the gro

In this section, the term “domestic assault” means an assault committed by a current or former spouse, parent, child, or guardian of the victim, by a person with whom the victim sh

“domestic assistance program”— (A) means assistance from an agency for— (i) a State; (ii) the District of Columbia; (iii) a territory or possession of the United States; (iv) a cou

The term “domestic branch” includes any branch bank, branch office, branch agency, additional office, or any branch place of business located in any State of the United States or i

For purposes of this section, the term “domestic building and loan association” has the meaning given such term by section 7701(a)(19) without regard to subparagraph (C) thereof. /

In this subsection, the term “domestic commodity or product” means— (A) an agricultural commodity that is produced in the United States; and (B) a food product that is processed in

the term “domestic company” means a company which is substantially involved in the United States domestic production, processing, or use of steel, aluminum, copper, or other metals

The term “domestic concern” means— (A) any individual who is a citizen, national, or resident of the United States; and (B) any corporation, partnership, association, joint-stock c

The term "domestic court" means a Federal court of the United States, or a court of any State or territory of the United States or of the District of Columbia. / The term

The term “domestic crude oil” means any crude oil produced from a well located in the United States.

The term “domestic facility” means a facility located in any of the States or Territories.

the term "domestic farm labor" means any person (and the family of such person) who receives a substantial portion of his or her income from primary production of agricul

The terms “foreign financial institution” and “domestic financial institution” shall have the meanings of those terms as determined by the Secretary of the Treasury.

“domestic firm” means a business entity incorporated, and conducting business, in the United States.

The term "domestic industrial base" means domestic sources which are providing, or which would be reasonably expected to provide, materials or services to meet national d

The term “domestic industry” means, with respect to an article, the producers as a whole of the like or directly competitive article or those producers whose collective production

For purposes of subparagraph (A), the term “domestic like product” means a product that is like, or in the absence of like, most similar in characteristics and uses with, covered m

For purposes of subparagraph (A), the term “domestic loss” means the amount by which the gross income for the taxable year from sources within the United States is exceeded by the

For purposes of subparagraph (A), the term "domestic oil and gas extraction income" means income described in section 907(c)(1), determined by substituting "within t

The term “domestic origin” refers to any uranium that has been mined in the United States including uranium recovered from uranium deposits in the United States by underground mini

For purposes of this subsection, the term "domestic producers or workers" means those interested parties who are eligible to file a petition under subsection (b)(1). / Fo

The term “domestic production gross receipts” means the gross receipts of the taxpayer which are derived from— (i) any lease, rental, license, sale, exchange, or other disposition

The term “domestic relations order” means any judgment, decree, or order (including approval of a property settlement agreement) which— (i) relates to the provision of child suppor

For purposes of this section, the term “domestic research or experimental expenditures” means research or experimental expenditures paid or incurred by the taxpayer in connection w

For purposes of this section, the term “domestic segment” means any segment consisting of 1 takeoff and 1 landing and which is taxable transportation described in section 4262(a)(1

For purposes of this section, the term “domestic service employment taxes” means— (1) any taxes imposed by chapter 21 or 23 on remuneration paid for domestic service in a private h

The term “domestic source” has the meaning given that term in section 4552 of this title . / Except as provided in subparagraph (B), the term "domestic source" means a bu

The term “domestic support obligation” means a debt that accrues before, on, or after the date of the order for relief in a case under this title, including interest that accrues o

the term "domestic terrorism" means activities that— (A) involve acts dangerous to human life that are a violation of the criminal laws of the United States or of any Sta

The term “domestic uranium producer” means a person or entity who produces domestic uranium and who has, to the extent required by State and Federal agencies having jurisdiction, l

The terms “Colorado River Basin”, “Colorado River Compact”, “Colorado River System”, “Lee Ferry”, “States of the Upper Division”, “Upper Basin”, and “domestic use” shall have the m

The terms “domestic violence”, “sexual assault”, “child abuse and neglect”, “dating violence”, “elder abuse”, and “stalking” have the meaning given such terms in section 3 of the V

The term "domestic violence victim" means a victim of domestic violence, dating violence, sexual assault, or stalking.

“domestic voyage” means movement of a vessel between places in, or subject to the jurisdiction of, the United States, except movement between— (A) a place in a territory or possess

The term “domicile” means the State in which an insurer is incorporated, chartered, or organized.

The term “domiciliary care” means care provided to a patient in an institution or homelike environment because— (A) providing support for the activities of daily living in the home

The terms “State of domicile” and “domiciliary State” mean, with respect to an insurer or reinsurer, the State in which the insurer or reinsurer is incorporated or entered through,

In this subparagraph, the term “dominance” means a position or exercise of dominant authority, leadership, or influence by reason of superior leverage, strength, or representation.

The term "donate" means to give without requiring anything of monetary value from the recipient, except that the term shall include giving by a nonprofit organization to

The term "donated historical material" means collections of personal papers donated or given to a Federal Presidential library or other archival repository under a deed o

The term "donated land" means any private land donated to the United States for conservation purposes in the Conservation Area.

The term “donating individuals” has the meaning indicated for such term in subsection (a)(1), subject to subsection (d)(1).

The term "donee" means any entity receiving a vessel pursuant to subsection (a). / The term "donee" means any entity receiving a vessel pursuant to subsection (

The term "donor" means any entity that is proposing to make a donation under this chapter. / The term "donor" means an individual or entity that donates private

Except as provided in subparagraph (B) or (C), the term “donor advised fund” means a fund or account— (i) which is separately identified by reference to contributions of a donor or

The term "donor port" means a port— (i) that is subject to the harbor maintenance fee under section 24.24 of title 19, Code of Federal Regulations (or a successor regulat

The term “Do Not Pay Initiative” means the initiative described in section 3354(b).

The terms “dormancy fee” and “inactivity charge or fee” mean a fee, charge, or penalty for non-use or inactivity of a gift certificate, store gift card, or general-use prepaid card

The term “DOTS” or “Directly Observed Treatment Short-course” means the World Health Organization-recommended strategy for treating tuberculosis including— (A) low-cost and effecti