United States Code

The term “Negotiator” means the Nuclear Waste Negotiator.

The term “neighborhood development funding organization” means— (A) a depository institution the accounts of which are insured pursuant to the Federal Deposit Insurance Act [ 12 U.

The term “neighborhood electric vehicle” means a 4-wheeled on-road or nonroad vehicle that— (A) has a top attainable speed in 1 mile of more than 20 mph and not more than 25 mph on

"neighborhood or community-based organizations" means organizations, including faith-based, that are representative of communities or significant segments of communities;

The term “neighboring countries” includes Canada and Mexico.

The term "Nellis Dunes Off-Highway Recreation Area" means the approximately 10,035 acres of land identified on the Map as "Nellis Dunes OHV Recreation Area".

The term “NEMA” means the National Electrical Manufacturers Association.

The term “nematode” means invertebrate animals of the phylum nemathelminthes and class nematoda, that is, unsegmented round worms with elongated, fusiform, or saclike bodies covere

The term “NEPA” means the National Environmental Policy Act of 1969 ( 42 U.S.C. 4321 et seq.). / The term “NEPA” means the National Environmental Policy Act of 1969 ( 42 U.S.C. 432

NEPA process.—The term "NEPA process" means the entirety of the development and documentation of the analysis required under the National Environmental Policy Act of 1969

For purposes of this paragraph, the term "net accounts receivable" means, with respect to any specified foreign corporation, the excess (if any) of— (i) such corporation'

For purposes of this paragraph, the term “net active income” means the taxable income of the taxpayer for the taxable year determined without regard to— (i) any income or loss from

The term “net adjustment” means the net adjustment in the items attributable to passive loss activities or other activities (as the case may be) which would result if such items we

The mortgagee's share of a property's or stock's net appreciated value shall be payable upon sale or transfer (as defined by the Secretary) of the property or stock or payment in f

Upon disposition by the homeowner of any property assisted pursuant to this section or where the homeowner rents such a property (or the owner’s unit in the case of a two- to four-

The term “net average allowable costs” means, with respect to a Medicaid provider described in paragraph (2)(A), average allowable costs reduced by the average payment the Secretar

The term “net benefit of tax-exempt financing” means the present value of the interest savings (determined by a calculation established by the Secretary) which result from the tax-

For purposes of this subsection, the term “net capital gain” means net capital gain (determined without regard to this paragraph) increased by qualified dividend income. / The term

The term “net capital loss” means the excess of the losses from sales or exchanges of capital assets over the sum allowed under section 1211. In the case of a corporation, for the

The term “net CFC tested income” means, with respect to any United States shareholder for any taxable year of such United States shareholder, the excess (if any) of— (A) the aggreg

The term “net cost” means total cost less sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs, and nonallowable interest costs that are

The term "net cost of a good" means the net cost that can be reasonably allocated to a good using one of the methods set out in subsection (b)(8). / The term "net co

For purposes of this section, the term "net direct interest expense" means, with respect to any market discount bond, the excess (if any) of—

the term “net earnings” means the excess of earnings over losses; / The term “net earnings” means net earnings without reduction for chargeoffs or expenses incurred by a Federal Ho

The term “net earnings from self-employment” means the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed b

The term “net entitlement” means the amount by which the covered contractual payment entitlements of a financial institution or member exceed the covered contractual payment obliga

As used in this section, the terms “commodity broker”, “commodity contract”, “customer”, “customer property”, “member property”, “net equity”, and “security” have the meanings assi

The term “net excess power” means, for any facility, recoverable waste energy recovered in the form of electricity in quantities exceeding the total consumption of electricity at t

The term “net exempt income” means— (i) any tax-exempt interest received or accrued during the taxable year, reduced by any amount (not otherwise deductible) which would have been

For purposes of this subsection, the term “net family assets” means, for all members of the household, the net cash value of all assets after deducting reasonable costs that would

The term “net highway receipts” means, with respect to any period, the excess of— (i) the receipts (including interest) of the Highway Trust Fund during such period, over (ii) the

The term “net income” means income after deduction of all associated expenses calculated in accordance with generally accepted accounting principles.

the term “net income derived from prohibited transactions” means the excess of the gain (including any foreign currency gain, as defined in section 988(b)(1)) from prohibited trans

For purposes of this part, the term “net income from foreclosure property” means the excess of— (i) gain (including any foreign currency gain, as defined in section 988(b)(1)) from

For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income. / The term "net income tax" means the regular tax liability

Definitions.—In this section, the terms “net proceeds” and “net indemnity” mean the sum of— (1) the adjusted basis of the vessel; and (2) the amount of gain the taxpayer would reco

For purposes of this paragraph, the term “net interest income” means the excess of the amount determined under paragraph (2) of subsection (c) over the amount determined under para

The term “net investment income” means the excess of— (i) investment income, over (ii) investment expenses. / For purposes of this subsection, the term “net investment income” mean

The term “net long-term capital gain” means the excess of long-term capital gains for the taxable year over the long-term capital losses for such year.

The term “net long-term capital loss” means the excess of long-term capital losses for the taxable year over the long-term capital gains for such year.

the term “net losses” means the excess of losses over earnings;

The term “net market price” means— (A) except as provided in subparagraph (B), the sales price or other value received by a producer for soybeans after adjustments for any premium

Each electric utility shall make available upon request net metering service to any electric consumer that the electric utility serves. For purposes of this paragraph, the term “ne

The term “net minimum tax” means the tax imposed by section 55.

For purposes of clause (i), the term “net negative adjustment” means, with respect to any taxable year, the excess (if any) of— (I) the reductions in the account for the taxable ye

The term “net obligation” means the amount by which the covered contractual payment obligations of a financial institution or member exceed the covered contractual payment entitlem

For purposes of this section, the term “net operating loss” means the excess of the deductions allowed by this chapter over the gross income. Such excess shall be computed with the

The term “net passive income” means— (A) passive investment income, reduced by (B) the deductions allowable under this chapter which are directly connected with the production of s

For purposes of this section, the term "net precontribution gain" means the net gain (if any) which would have been recognized by the distributee partner under section 70

For purposes of this paragraph, the term “net premiums” means the amount of premiums paid under the contract reduced by any policyholder dividends. / The term “net premiums” means

The term “net price” means the average yearly price actually charged to first-time, full-time undergraduate students receiving student aid at an institution of higher education aft

For purposes of subparagraph (A), the term “net proceeds” has the meaning given such term by section 150 but shall not include proceeds used to finance issuance costs and shall not

The term “net productivity rate” means the annual per capita rate of increase in a stock resulting from additions due to reproduction, less losses due to mortality.

Net project cost.—The term "net project cost" means the part of a project that reasonably cannot be financed from revenues.

The term “net public debt” means the portion of the total public debt which is held by the public.

The term “net realizable market value” means a price below the market value that takes into account (i) any reductions in holding costs resulting from the expedited sale of a prope

The term “net recognized built-in gain” means, with respect to any taxable year in the recognition period, the lesser of— (i) the amount which would be the taxable income of the S

The term “net reductions” refers to the extent to which a project or program supported under this section results in lower greenhouse gas emissions than would be emitted by the sam

In this section, the term “net removals” means— (1) the sum of— (A) the quantity of a product described in subsection (b) purchased by the Commodity Credit Corporation under this s

The term “net required payment balance” means the excess (if any) of— (A) the aggregate of the required payments under this section for all preceding applicable election years, ove

For the purposes of this subsection, the term “net revenues” means the excess of revenues and receipts from any source, other than royalties and other income described in section 1

As used in this section, the term “net savings” means, for any period, the borrower's gross receipts, less the operating and other expenses deductible therefrom in accordance with

For purposes of this subsection, the term “net section 1231 gain” means the excess of— (A) the section 1231 gains, over (B) the section 1231 losses.

For purposes of this subsection, the term “net section 1231 loss” means the excess of— (A) the section 1231 losses, over (B) the section 1231 gains.

The term “net section 1256 contract gain” means the lesser of— (i) the capital gain net income for the taxable year determined by taking into account only gains and losses from sec

For purposes of paragraph (1), the term “net section 1256 contracts loss” means the lesser of— (A) the net capital loss for the taxable year determined by taking into account only

The term “net section 482 transfer price adjustment” means, with respect to any taxable year, the net increase in taxable income for the taxable year (determined without regard to

For purposes of this paragraph, the term “net share rental” means the excess of— (I) the value of the produce received by the lessor of the land on which such produce is grown, ove

The term “net short-term capital gain” means the excess of short-term capital gains for the taxable year over the short-term capital losses for such year.

The term “net short-term capital loss” means the excess of short-term capital losses for the taxable year over the short-term capital gains for such year.

The term “netting contract”— (i) means a contract or agreement between 2 or more financial institutions, clearing organizations, or members that provides for netting present or fut

For purposes of this section, in the case of any constructive ownership transaction with respect to any financial asset, the term "net underlying long-term capital gain"

The term “net unearned income” means the excess of— (i) the portion of the adjusted gross income for the taxable year which is not attributable to earned income (as defined in sect

For purposes of subparagraph (A), the term “net United States real property gain” means the excess of— (i) the aggregate of the gains for the taxable year from dispositions of Unit

For purposes of this subsection, the term “net unrealized appreciation” means, with respect to the assets of a corporation, the amount by which— (i) the unrealized appreciation in

The term “net unrealized built-in gain” means the amount (if any) by which— (A) the fair market value of the assets of the S corporation as of the beginning of its 1st taxable year

The terms “net unrealized built-in gain” and “net unrealized built-in loss” mean, with respect to any old loss corporation, the amount by which— (I) the fair market value of the as

The term “net unrelated income” means— (I) in the case of a controlled entity which is not exempt from tax under section 501(a), the portion of such entity’s taxable income which w

The term “net unrelated loss” means the net operating loss adjusted under rules similar to the rules of clause (i).

The term “net value” means the market value at the time of application of the assets (as defined in subsection (f)), minus the outstanding liabilities or indebtedness against the a

The term "net water storage benefit" means an increase in the volume of water that is— (A) stored in 1 or more aquifers; and (B) (i) available for use within the authoriz

The term "network" means— (A) with respect to health care services, such services provided to beneficiaries by TRICARE-authorized civilian health care providers who have

For purposes of subparagraph (A), the term “network area” means, for a plan year, an area which the Secretary identifies (in the Secretary’s announcement of the proposed payment ra

For purposes of subparagraph (B), the term “network-based plan” means— (I) except as provided in clause (ii), a Medicare Advantage plan that is a coordinated care plan described in

The term “network element” means a facility or equipment used in the provision of a telecommunications service. Such term also includes features, functions, and capabilities that a

The term “network fee” means any fee charged and received by a payment card network with respect to an electronic debit transaction, other than an interchange transaction fee.

"networking and information technology" means high-end computing, communications, and information technologies, high-capacity and high-speed networks, special purpose and

The term “network member bank” means an insured depository institution that is a member of a deposit placement network.

The term “network plan” means health insurance coverage of a health insurance issuer under which the financing and delivery of medical care are provided, in whole or in part, throu

In this subparagraph, the term “network provider” includes any provider, group of providers, or entity that has a network provider agreement with a managed care organization, a pre

The term “network station” means— (A) a television station licensed by the Federal Communications Commission, including any translator station or terrestrial satellite station that

the term “net worth” means capital, paid-in and contributed surplus, unassigned surplus, contingency reserves, group contingency reserves, and special reserves; / the term “net wor

The term “net worth ratio” means, with respect to a credit union, the ratio of the net worth of the credit union to the total assets of the credit union.

"neurocognitive disorder" means a disorder that is characterized by a clinically significant decline in cognitive functioning and may include symptoms and signs such as d

“neutral” means an individual who, with respect to an issue in controversy, functions specifically to aid the parties in resolving the controversy;

The term “neutral and objective criteria” means criteria that do not favor certain regions beyond what is appropriate for the elimination or reduction of regional disparities withi

The term "Neutral Nations Supervisory Commission" means the delegations from Sweden and Switzerland (or successor delegations) appointed in accordance with the Korean War

The term "neutron flux" means the intensity of neutron radiation measured as a rate of flow of neutrons applied over an area.

The term "neutron source" means a research machine that provides neutron irradiation services for— (A) research on materials sciences and nuclear physics; and (B) testing

The term “new” means, with respect to housing, that no assistance has been provided under this subchapter for the housing.