United States Code

For purposes of subsection (a)(1)(A), the term "gross amount of premiums and other consideration" includes— (A) advance premiums, (B) deposits, (C) fees, (D) assessments,

The term "gross annual sales" means the total worldwide gross annual sales, in United States dollars, for an outsourcing facility, including the sales of all the affiliat

“gross cargo weight” means the weight of the cargo, packaging materials (including ice), pallets, and dunnage.

Subject to paragraph (2)(B), for purposes of this section, the term “gross covered prescription drug costs” means, with respect to a part D eligible individual enrolled in a prescr

For purposes of this section, the term “gross covered retiree plan-related prescription drug costs” means, with respect to a qualifying covered retiree enrolled in a qualified reti

The term “gross domestic volume” means the volume of tobacco products— (A) removed (as defined by section 5702 of title 26); and (B) not exempt from tax under chapter 52 of title 2

In the case of a trade or business, the term “gross income” means the total of the amounts received or accrued from the sale of goods or services (if such amounts are required to b

The term “gross income from the property” means, in the case of a property other than an oil or gas well and other than a geothermal deposit, the gross income from mining.

For purposes of subparagraphs (A) and (B), the term “gross insurance income” means any item of gross income taken into account in determining insurance income under section 953.

For purposes of paragraph (1), the term “gross investment income” means the gross amount of income from interest, dividends, rents, payments with respect to securities loans (as de

The term “gross mismanagement” means a significant, clear, and convincing violation of a compact, funding agreement, or regulatory, or statutory requirements applicable to Federal

The term “gross negligence” means voluntary and conscious conduct (including a failure to act) by a person who, at the time of the conduct, knew that the conduct was likely to be h

The term “gross profit percentage” means the percent which— (i) the excess of the aggregate sales price of property sold by the employer to customers over the aggregate cost of suc

For purposes of this part, the term “gross receipts” means the total receipts from the sale, lease, or rental of property held primarily for sale, lease, or rental in the ordinary

For purposes of clause (i), the term “gross receipts advantage” means the excess, if any, of— (I) the aggregate amount of 50 percent of gross receipts of a candidate's authorized c

The term “gross rent” includes— (I) any payment under section 8 of the United States Housing Act of 1937, and (II) any utility allowance determined by the Secretary after taking in

The term “gross revenues from the securities business” means the sum of (but without duplication)— (A) commissions earned in connection with transactions in securities effected for

The term “gross sales price” means the total amount of the transaction in a sale of cut flowers or cut greens from a handler to a retailer or exempt handler.

“gross ton” has the meaning given that term by the Secretary under part J of title 46;

The term "gross valuation misstatements" means— (A) any substantial valuation misstatement under chapter 1 as determined under subsection (e) by substituting— (i) in para

For purposes of this section, the term “gross valuation overstatement” means any statement as to the value of any property or services if— (A) the value so stated exceeds 200 perce

the term "gross violations of internationally recognized human rights" includes torture or cruel, inhuman, or degrading treatment or punishment, prolonged detention witho

In this subsection, the term “ground combat exclusion policy” means the military personnel policies of the Department of Defense and the military departments, as in effect on Octob

The Capitol Police shall police the United States Capitol Buildings and Grounds under the direction of the Capitol Police Board, consisting of the Sergeant at Arms of the United St

In this section, the term “ground source heat pump” means an electric-powered system that uses the Earth's relatively constant temperature to provide heating, cooling, or hot water

The term “grounds related to human trafficking” means grounds related to the criteria for inadmissibility to the United States described in subsection (a)(2)(H) of section 1182 of

Ground support equipment.—The term "ground support equipment" means service and maintenance equipment used at an airport to support aeronautical operations and related ac

The term “ground water” means water in a saturated zone or stratum beneath the surface of land or water.

the term “group” includes any State or public agency or institution and any nonprofit society, institution, organization, association, or establishment in the United States; / The

“Group Corporation” means an Alaska Native Group Corporation organized under the laws of the State of Alaska as a business for profit or nonprofit corporation to hold, invest, mana

The term “group credit item” means any credit allowable under part IV of subchapter A of chapter 1 (other than section 34) to any other member of the affiliated group which include

the terms “group health insurance coverage”, “health insurance coverage”, and “health insurance issuer” have the meanings given such terms in section 1191b of this title . / The te

The term “group health plan” means a group health plan (as that term is defined in section 5000(b)(1) of the Internal Revenue Code of 1986 without regard to section 5000(d) of the

The terms "group home" and "independent living facility" have the meanings given such terms in section 8013(k) of this title. / The term “group home” means a si

The term “group life insurance contract” means any life insurance contract— (A) which covers a group of individuals defined by reference to employment relationship, membership in a

The term “group loss item” means any of the following items of any other member of the affiliated group which includes the subsidiary: (i) Any net operating loss and any net operat

The term “group market” means the health insurance market under which individuals obtain health insurance coverage (directly or through any arrangement) on behalf of themselves (an

For purposes of this subparagraph, the term “group of investment companies” means any 2 or more registered investment companies that hold themselves out to investors as related com

The term “group of persons” includes any number of persons that the foreign bank or any affiliate thereof reasonably believes— (I) are acting together, in concert, or with one anot

For purposes of this paragraph, the term "group ownership percentage" means, with respect to any United States shareholder in any affiliated group, the percentage of the

The term “group practice” means a group of 2 or more physicians legally organized as a partnership, professional corporation, foundation, not-for-profit corporation, faculty practi

The term “group practice facility” means a facility in a State for the provision of preventive, diagnostic, and treatment services to ambulatory patients (in which patient care is

The term “group practice unit or organization” means— (A) a private nonprofit agency or organization undertaking to provide, directly or through arrangements with a medical or dent

The term “grower” means any person engaged in the production and sale of pecans in the United States who owns, or who shares the ownership and risk of loss of, such pecans.

The term “grower-sheller” means a person who— (A) shells pecans, or has pecans shelled for such person, in the United States; and (B) during the immediately previous year, grew 50

The term “GSA facility” means any building, structure, or facility, in whole or in part (including the associated support systems of the building, structure, or facility) that— (i)

The term "GST trust" means a trust that could have a generation-skipping transfer with respect to the transferor unless— (i) the trust instrument provides that more than

In applying as the Guam Territorial income tax the income-tax laws in force in Guam pursuant to subsection (a) of this section, the rate of tax under sections 871, 881, 884, 1441,

The term “guarantee” means the guarantee of timely payment of the principal and interest on securities representing interests in, or obligations backed by, pools of qualified loans

The term “guaranteed benefit policy” means an insurance policy or contract to the extent that such policy or contract provides for benefits the amount of which is guaranteed by the

The term “guaranteed employment account” means a separate account, in an unemployment fund, maintained with respect to a person (or group of persons) having individuals in his (or

the term “guaranteed investment contract” includes any investment that has specified withdrawal or reinvestment provisions and a specifically negotiated or bid interest rate, and a

For purposes of subparagraph (A), the term “guaranteed payment” means any payment referred to in section 707(c).

The term "guaranteed retirement income contract" means an annuity contract for a fixed term or a contract (or provision or feature thereof) which provides guaranteed bene

The term “guarantee fee”— (A) means a fee described in subsection (b); and (B) includes— (i) the guaranty fee charged by the Federal National Mortgage Association with respect to m

The term "Guarantee Fund" means the Indian Housing Loan Guarantee Fund established under subsection (i). / The term "Guarantee Fund" means the Native Hawaiian H

The term "guaranteeing agency" means a department or agency of the United States engaged in procurement for the national defense.

“guarantor” means any person, other than the responsible party, who provides evidence of financial responsibility for a responsible party under this Act; / For the purpose of this

The term “guaranty agency” means any State or nonprofit private institution or organization with which the Secretary has an agreement under section 1078(b) of this title .

The term “guardian” includes a fiduciary legally appointed by a court of competent jurisdiction, or any other person who has been appointed by the Secretary under section 5502 of t

The term “guardianship” means— (A) the process by which a State court determines that an adult individual lacks capacity to make decisions about self-care or property, and appoints

As used in this chapter, “guards” means— (1) maintenance guards who, on the effective date of this chapter, are in key position KP–5 under the provisions of former section 3514 of

The term “guidance” means any significant written guidance of general applicability prepared by the Administrator.

The term “guidance counselor” means an individual who works with at-risk youth on a one-on-one basis, to establish a supportive relationship with such at-risk youth and to provide

The term “Guidance for Controlling Asbestos-Containing Material in Buildings”, means the Environmental Protection Agency document with such title as in effect on March 31, 1986.

The term “guideline level premium” means the level annual amount, payable over the longest period permitted under the contract (but ending not less than 20 years from date of issue

The term “guideline premium limitation” means, as of any date, the greater of— (i) the guideline single premium, or (ii) the sum of the guideline level premiums to such date. / The

Guideline Not Expressed as a Range.—For the purpose of this section, the term "guideline range" includes a guideline range having the same upper and lower limits.

“guidelines” means the guidelines promulgated by the Commission pursuant to section 994(a) of this title; and

The term “guideline single premium” means the premium at issue with respect to future benefits under the contract (without regard to any qualified additional benefit), and with res

the term “Gulf Coast region” means— (A) in the Gulf Coast States, the coastal zones (as that term is defined in section 1453 of title 16 ), 1 except that, in this section, the term

the term “Gulf Coast State” means any of the States of Alabama, Florida, Louisiana, Mississippi, and Texas; and

The terms “area affected by a Gulf hurricane disaster” and “Gulf hurricane disaster” have the meanings given such terms in section 209 of the Higher Education Hurricane Relief Act

For purposes of subparagraph (A), the term “Gulf Opportunity housing amount” means, for any calendar year, the amount equal to the product of $18.00 multiplied by the portion of th

The terms “Gulf Opportunity Zone” and “GO Zone” mean that portion of the Hurricane Katrina disaster area determined by the President to warrant individual or individual and public

For purposes of this subsection, the term “Gulf Opportunity Zone public utility casualty loss” means any casualty loss of public utility property (as defined in section 168(i)(10))

The term "Gulf reef fish" means any fish chosen by the Gulf of Mexico Fishery Management Council that is in the reef Fishery Management Plan for the purposes of this chap

The term “Gulf tax credit bond” means any bond issued as part of an issue if— (i) the bond is issued by the State of Alabama, Louisiana, or Mississippi, (ii) 95 percent or more of

“Gum rosin” means rosin remaining after the distillation of gum spirits of turpentine.

“Gum spirits of turpentine” means spirits of turpentine made from gum (oleoresin) from a living tree.