United States Code

The term “permitted benefit” means, with respect to any eligible employee, the maximum dollar amount of payments and reimbursements which may be made under the terms of the qualifi

The term "permitted entity" means a financial institution or a service provider, subsidiary, affiliate, agent, subcontractor, or assignee of a financial institution.

The term “permitted insurance” means— (A) insurance if substantially all of the coverage provided under such insurance relates to— (i) liabilities incurred under workers’ compensat

The term “permitted investments” means any— (A) cash flow investment, (B) qualified reserve asset, or (C) foreclosure property.

The term “permitted payment stablecoin issuer” means a person formed in the United States that is— (A) a subsidiary of an insured depository institution that has been approved to i

The term “permitted property” means any obligation of the United States or any diversified investment fund approved by regulations issued by the Office of Government Ethics.

For purposes of this section, the term "permitted year" means a taxable year which— (1) is a year ending December 31, or (2) is any other accounting period for which the

“Permittee” means any user of explosives for a lawful purpose, who has obtained either a user permit or a limited permit under the provisions of this chapter. / “permittee” means a

The term “permitting authority” means the Administrator, or the State or local air pollution control agency, with an approved permitting program under part B 3 of title III of the

The term “Persian Gulf conflict” means the period beginning on January 16, 1991, and ending on the date thereafter prescribed by Presidential proclamation or by law. / The term “Pe

The term “Persian Gulf veteran” means a member of the armed forces who served on active duty in the Southwest Asia theater of operations during the Persian Gulf Conflict. / For pur

The term “Persian Gulf War” means the period beginning on August 2, 1990, and ending on the date thereafter prescribed by Presidential proclamation or by law.

In determining the meaning of any Act of Congress, or of any ruling, regulation, or interpretation of the various administrative bureaus and agencies of the United States, the word

“person acting as a parent” means a person, other than a parent, who has physical custody of a child and who has either been awarded custody by a court or claims a right to custody

The term “person acting on behalf of an issuer” means an officer, director, or employee of the issuer. / The term “person acting on behalf of an issuer” means any officer, director

The term "personal accounts" means accounts for online and telecommunications services, including telephone, residential internet access, email, text and multimedia messa

the term “personal assistance” means service provided under this chapter which may include, but is not limited to, aid given to eligible project residents in grooming, dressing, an

The term “personal assistance services” means a range of services, provided by one or more persons, designed to assist an individual with a disability to perform daily living activ

For purposes of subparagraph (A), the term “personal benefit contract” means, with respect to the transferor, any life insurance, annuity, or endowment contract if any direct or in

The term “personal care services” means personal care services provided under a State plan under this subchapter (or under a waiver of the plan), including services provided under

The term “personal casualty gain” means the recognized gain from any involuntary conversion of property which is described in subsection (c)(3) arising from fire, storm, shipwreck,

The term “personal casualty loss” means any loss described in subsection (c)(3). For purposes of paragraph (2), the amount of any personal casualty loss shall be determined after t

The term “personal contact information” means information, or a forum to obtain such information, that would permit individuals to contact each other, including— (i) the name or re

the term “personal effects” means articles which are not intended for sale and are part of a shipment of the household effects of a person who is moving his or her residence to or

Personal funds.—The term “personal funds” means an amount that is derived from— (A) any asset that, under applicable State law, at the time the individual became a candidate, the c

The term “personal health record” means an electronic record of PHR identifiable health information (as defined in section 17937(f)(2) of this title ) on an individual that can be

For purposes of this subtitle, the term "personal holding company" means any corporation (other than a corporation described in subsection (c)) if— (1) Adjusted ordinary

For purposes of this subtitle, the term “personal holding company income” means the portion of the adjusted ordinary gross income which consists of: (1) Dividends, interest, royalt

The term “personal hospitality of any individual” means hospitality extended for a nonbusiness purpose by an individual, not a corporation or organization, at the personal residenc

The term "personal identification card" means an identification document issued by a State or local government to an individual solely for the purpose of identification o

The term "personal information" means the information displayed on or electronically encoded on a driver's license or personal identification card that is reasonably nece

In this section, the term “personal information services” means the provision of Internet, telephone, or television services to consumers.

The term “personal injury” means physical injury to a natural person, including— (A) death as a result of a physical injury; and (B) mental suffering, emotional distress, or simila

For purposes of this subsection, the term “personal interest” means any interest allowable as a deduction under this chapter other than— (A) interest paid or accrued on indebtednes

The term “personalized prevention plan services” means the creation of a plan for an individual— (A) that includes a health risk assessment (that meets the guidelines established b

In this subsection, the terms "vacation leave", "personal leave", and "medical or sick leave" mean those 3 types of leave, within the meaning of secti

The term “personally identifiable information” means— (A) if provided by an individual to the debtor in connection with obtaining a product or a service from the debtor primarily f

The term "personally identifiable sensitive data" means any sensitive data that identifies or is linked or reasonably linkable, alone or in combination with other data, t

The term “personally identifying information” means individually identifying information for or about a volunteer who is a victim of sexual assault, including information likely to

The term “personal property” means any property which is not real property under the laws of the State where situated at the time offered or otherwise made available for lease. / T

In this subsection, the term “personal property of the Auxiliary” means motor boats, yachts, aircraft, radio stations, motorized vehicles, trailers, or other equipment that is unde

The term “personal property tax” means an ad valorem tax which is imposed on an annual basis in respect of personal property.

The term “personal records” means all documentary materials, or any reasonably segregable portion therof,2 of a purely private or nonpublic character which do not relate to or have

In this section, the term “personal responsibility education program” means a program that is designed to educate adolescents on— (i) both abstinence and contraception for the prev

“personal risk liability” means liability for damages because of injury to any person, damage to property, or other loss or damage resulting from any personal, familial, or househo

The term “personal service corporation” means a corporation the principal activity of which is the performance of personal services and such services are substantially performed by

Personal services contract.—The term "personal services contract" means a contract under which, as a result of its terms or conditions or the manner of its administration

The term "personal technology devices" means technology devices used by personnel of the Department outside of the scope of their employment with the Department, includin

For purposes of this subsection, the term “personal transaction” means any transaction entered into by an individual, except that such term shall not include any transaction to the

For purposes of this subsection, the term “personal use property” means any property substantially all of the use of which by the taxpayer is not in connection with a trade or busi

The term “personal use quantities” means quantities that are only suitable for uses other than resale, and includes reasonable quantities for household or family consumption as wel

In this section, the term “personal wireless communications device” means a device through which personal wireless services (as defined in section 332(c)(7)(C)(i) of the Communicat

the term “personal wireless service facilities” means facilities for the provision of personal wireless services; and

the term “personal wireless services” means commercial mobile services, unlicensed wireless services, and common carrier wireless exchange access services;

The term “person associated with a broker or dealer” or “associated person of a broker or dealer” means any partner, officer, director, or branch manager of such broker or dealer (

the term “person associated with a municipal advisor” or “associated person of an advisor” means— (A) any partner, officer, director, or branch manager of such municipal advisor (o

The term “person associated with an investment adviser” means any partner, officer, or director of such investment adviser (or any person performing similar functions), or any pers

The term “person associated with a transfer agent” and “associated person of a transfer agent” mean any person (except an employee whose functions are solely clerical or ministeria

The term “person eligible for legal assistance” means a person who is eligible for legal assistance under section 1044 of this title.

The term “person eligible for military legal assistance” means a person who is eligible for legal assistance under section 1044 of this title .

the term “person entitled to use the congressional frank” means a Senator, Member of the House of Representatives, or other person authorized to use the frank under section 3210(b)

The term “person indemnified” means (1) with respect to a nuclear incident occurring within the United States or outside the United States as the term is used in section 2210(c) of

the term “person in pay status” means— (I) a participant or beneficiary on the last day of the base plan year who, at any time during such year, was paid an early, late, normal, or

the term “person in the television industry” means a television network, any entity which produces programming (including theatrical motion pictures) for telecasting or telecasts p

The term “personnel” means officers and employees. / For purposes of subsection (a)(1), the term “personnel” means officers, employees, contractors, detailed personnel, and deputiz

The term "personnel action" means, with respect to an employee in a position in a covered intelligence community element (other than a position excepted from the competit

In this section, the term "personnel investigation" includes— (1) an investigation by an Inspector General; and (2) an adverse personnel action as a result of performance

The term “personnel security investigation” means any investigation required for the purpose of determining the eligibility of any military, civilian, or government contractor pers

The term “personnel tempo” means the amount of time members of the armed forces are engaged in their official duties at a location or under circumstances that make it infeasible fo

The term “person of a foreign country” has the meaning given such term in section 3502(d) of the Primary Dealers Act of 1988 ( 22 U.S.C. 5342(d) ). / The term “person of a foreign

For purposes of this part, the terms “low-income person” and “person of low income” mean— (1) any person whose income is not more than 200 percent of the poverty line defined in se

In this paragraph, the term “person of the People’s Republic of China” means— (i) an individual who is a citizen or national of the People’s Republic of China; or (ii) an entity or

The term “person or entity” means any individual, corporation, company, foundation, association, labor organization, firm, partnership, society, joint stock company, group of organ

For purposes of this subsection, the term “person participating in an offering of penny stock” includes any person engaging in activities with a broker, dealer, or issuer for purpo

The term “person regulated by a State insurance regulator” means any person that is engaged in the business of insurance and subject to regulation by any State insurance regulator,

The term “person regulated by the Commission” means a person who is— (A) a broker or dealer that is required to be registered under the Securities Exchange Act of 1934 [ 15 U.S.C.

The term “person regulated by the Commodity Futures Trading Commission” means any person that is registered, or required by statute or regulation to be registered, with the Commodi

For purposes of this subsection, the term “person regulated by the Farm Credit Administration” means any Farm Credit System institution that is chartered and subject to the provisi

As used in this chapter, “persons” means any individual, partnership, corporation, or unincorporated association or any combination or association thereof.

As used in subchapters II to VII of this chapter, (a) the term “persons engaged in national-defense activities” shall include (1) enlisted men in the naval or military services of

The terms “persons of low and moderate income” and “low- and moderate-income persons” mean families and individuals whose incomes do not exceed 80 percent of the median income of t

The term "persons of Mexico" includes— (A) entities domiciled in Mexico organized, or otherwise constituted under Mexican law, including subsidiaries of United States com

The term "persons of the United States" includes entities domiciled in the United States, organized or otherwise constituted under United States law, and not owned or con

The term “persons registered as brokers or dealers” includes any person who is a member of a national securities exchange other than a government securities broker or government se

“persons responsible for a child's welfare” means any person who has legal or other recognized duty for the care and safety of a child, including— (A) any employee or volunteer of

The term “persons that rely upon intellectual property protection” means persons involved in— (A) the creation, production or licensing of works of authorship (within the meaning o

“persons who administer radiologic procedures” means any person, other than a practitioner, who intentionally administers radiation to other persons for medical purposes, and inclu

The term “person that administers the plan benefits” shall include the plan sponsor if the plan sponsor administers benefits under the plan.

The term “person that performs income tax preparation activities for consumers” means— (A) any tax return preparer (as defined in section 7701(a)(36) of title 26 ), regardless of w

the term “person who has been selected to be a public official” means any person who has been nominated or appointed to be a public official, or has been officially informed that s

the term “person with an ownership or control interest” means, with respect to a provider— (A) a person described in section 1320a–3(a)(3) of this title , or (B) a person who has o

The term “person with disabilities” means a person who— (A) has a disability as defined in section 423 of title 42 ; (B) is determined, pursuant to regulations issued by the Secret

The term “per unit distribution costs” means (in kilowatt hours) the quotient obtained by dividing— (i) the depreciated book-value distribution system costs of a utility; by (ii) t

The term “per unit distribution margin” means— (i) in the case of a State-regulated electric utility, a per-unit gross pretax profit equal to the product obtained by multiplying— (

For purposes of this subchapter, the term “per-unit retain allocation” means any allocation, by an organization to which part I of this subchapter applies, to a patron with respect

For purposes of this subchapter, the term “per-unit retain certificate” means any written notice which discloses to the recipient the stated dollar amount of a per-unit retain allo

The term “per unit transmission costs” means the total cost of those transmission services purchased or provided by a utility on a per-kilowatt-hour basis as included in the retail

The term “pest” means (1) any insect, rodent, nematode, fungus, weed, or (2) any other form of terrestrial or aquatic plant or animal life or virus, bacteria, or other micro-organi

The term “pesticide” means (1) any substance or mixture of substances intended for preventing, destroying, repelling, or mitigating any pest, (2) any substance or mixture of substa

Except as provided in clause (B), the term “pesticide chemical” means any substance that is a pesticide within the meaning of the Federal Insecticide, Fungicide, and Rodenticide Ac