United States Code

The term “reading” means a complex system of deriving meaning from print that requires all of the following: (A) The skills and knowledge to understand how phonemes, or speech soun

The term “readmission” means, in the case of an individual who is discharged from an applicable hospital, the admission of the individual to the same or another applicable hospital

The term “real conflict of interest” means any instance where a member of the Board, the methodology committee established under subsection (d)(6), or an advisory panel appointed u

The term "real effective exchange rate" means a weighted average of bilateral exchange rates, expressed in price-adjusted terms.

The term “real estate” means land and all natural resources and structures permanently affixed to the land, including residential buildings and stationary manufactured housing. The

The term “real estate assets” means real property (including interests in real property and interests in mortgages on real property or on interests in real property), shares (or tr

The term “real estate brokerage activity” means any activity that involves offering or providing real estate brokerage services to the public, including— (i) acting as a real estat

For purposes of this subsection, the term “real estate foreign exchange gain” means— (A) foreign currency gain (as defined in section 988(b)(1)) which is attributable to— (i) any i

For purposes of this title, the term “real estate investment trust” means a corporation, trust, or association— (1) which is managed by one or more trustees or directors; (2) the b

For purposes of this part, the term “real estate investment trust taxable income” means the taxable income of the real estate investment trust, adjusted as follows: (A) The deducti

For purposes of this title, the terms "real estate mortgage investment conduit" and "REMIC" mean any entity— (1) to which an election to be treated as a REMIC a

The term “real estate-related financial transaction” means any transaction involving— (A) the sale, lease, purchase, investment in or exchange of real property, including interests

For purposes of this subsection, the term “real estate reporting person” means any of the following persons involved in a real estate transaction in the following order: (A) the pe

The terms “realignment” and “realigned” mean a decision under the Defense Base Closure and Realignment Act of 1990 that results in both a reduction and relocation of functions and

The terms “military installation” and “realignment” have the meanings given those terms in section 2687 of this title . For purposes of paragraphs (1)(D) and (E) and (5)(D) of subs

The term “realistic lethality testing” means, in the case of a major munitions program or a missile program (or a covered product improvement program for such a program), testing f

The term “realistic survivability testing” means, in the case of a covered system (or a covered product improvement program for a covered system), testing for vulnerability of the

The term “realizable disposition value” means the estimated sale price that the Corporation reasonably would be able to obtain upon the sale of a property by the Corporation under

The term “real property” includes structures, buildings, or other infrastructure of a military installation, roadways and defense access roads, and any other area on the grounds of

The term “real property construction or improvement financing agreement” means an agreement to make cash disbursements to finance— (i) the construction or improvement of real prope

The term "real property interest" means an ownership interest in— (A) land; or (B) water (including water rights).

the term “real property loan” means a loan, mortgage, advance, or credit sale secured by a lien on real property, the stock allocated to a dwelling unit in a cooperative housing co

The term “real property rent” means amounts which would qualify as rent from real property under section 856(d) if— (A) such section were applied without regard to paragraph (2)(C)

For purposes of this paragraph, the term “real property trade or business” means any real property development, redevelopment, construction, reconstruction, acquisition, conversion

In this paragraph, the term “real-time public reporting” means to report data relating to a swap transaction, including price and volume, as soon as technologically practicable aft

The term “real-time supplement” means a supplement to an approved premarket application or premarket report under section 360e of this title that requests a minor change to the dev

In this section, the term "real world evidence" means data regarding the usage, or the potential benefits or risks, of a drug derived from sources other than traditional

The term “rear-designated seating position” means designated seating positions that are rearward of the front seat.

the terms “reasonable accommodation” and “undue hardship” have the meanings given such terms in section 101 of the Americans with Disabilities Act of 1990 ( 42 U.S.C. 12111 ) and s

The term “reasonable administrative costs” means— (A) any administrative fees or similar charges imposed by the Internal Revenue Service, and (B) expenses, costs, and fees describe

The term “reasonable and necessary expenses” includes— (A) public and private agency fees, including adoption fees charged by an agency in a foreign country; (B) placement fees, in

The term “reasonable and prudent parent standard” means the standard characterized by careful and sensible parental decisions that maintain the health, safety, and best interests o

For the purpose of paragraph (2) of this subsection, the terms “reasonable assurances” and “reasonable detail” mean such level of detail and degree of assurance as would satisfy pr

For purposes of subparagraph (A), the term “reasonable cause to believe that the information is inaccurate” means having specific knowledge, other than solely allegations by the co

The term “reasonable compensation” means, with respect to a regularly employed officer or employee of any person, compensation that is consistent with the normal compensation for s

the term “reasonable cost” means the lesser of (i) the cost to the Secretary of constructing a well pursuant to this subsection exclusive of the cost of transporting equipment used

As used in this section, the term "reasonable costs" shall include costs to implement the requirements and authorities required under sections 4370m–1 through 4370m–7 of

For the purpose of paragraph (2) of this subsection, the terms “reasonable assurances” and “reasonable detail” mean such level of detail and degree of assurance as would satisfy pr

The term “reasonable expectation of privacy” means circumstances in which a reasonable person would believe that a private area of the person, or sexually explicit conduct involvin

Reasonable further progress.—The term “reasonable further progress” means such annual incremental reductions in emissions of the relevant air pollutant as are required by this part

The term “reasonable litigation costs” includes— (A) reasonable court costs, and (B) based upon prevailing market rates for the kind or quality of services furnished— (i) the reaso

For purposes of this part, the term “reasonable needs of the business” includes— (1) the reasonably anticipated needs of the business, (2) the section 303 redemption needs of the b

The term “reasonable payment” means, with respect to professional and other technical services, a payment in an amount that is consistent with the amount normally paid for such ser

the term “reasonable premiums” means premium amounts determined by the Secretary to be reasonable in light of the amount of investment subject to the risk and premiums charged in s

the term “reasonable return” means— (A) if a rail carrier is not in reorganization, the cost of capital to the rail carrier, as determined by the Board; and (B) if a rail carrier i

The term “reasonably allocate” means to apportion in a manner appropriate to the circumstances. / The term “reasonably allocate” means to apportion in a manner that would be approp

In this paragraph, the term “reasons beyond the control of the recipient” means, after making reasonable efforts, there remain— (i) delays in obtaining or the absence of title stat

For purposes of this subsection, the term “rebatable integrated benefits” means such non-drug supplemental benefits under subclause (I) of section 1395w–24(b)(1)(C)(ii) of this tit

The term “rebate” means so much of an abatement, credit, refund, or other repayment, as was made on the ground that the tax imposed by subtitle A or B or chapter 41, 42, 43, or 44

The term "rebate period" means, with respect to an agreement under subsection (a), a calendar quarter or other period specified by the Secretary with respect to the payme

The term “rebate period CPI–U” means, with respect to a calendar quarter described in subparagraph (C), the greater of the benchmark period CPI–U and the consumer price index for a

The term “rebuilding” means the repairing or reconstructing of portions of a multifamily property where the cost of the alterations is 70 percent or more of the replacement cost of

For purposes of this subparagraph, the term “rebuilt multifamily property” means a multifamily property of 4 or more stories above ground level— (I) that is rebuilt after the last

The term “reburial site” means a specific physical location at which cultural items or human remains are reburied.

The term “recalcitrant account holder” means any account holder which— (A) fails to comply with reasonable requests for the information referred to in subsection (b)(1)(A) or (c)(1

In this section, the term “recalcitrant cancer” means a cancer for which the five-year relative survival rate is below 50 percent.

the term "recall" means the dispatch of a notice by a contractor, via mail, courier, or electronic mail, to an involuntarily furloughed employee notifying the employee th

For purposes of subparagraph (A), the term “recapture amount” means any amount allowable as a deduction to the taxpayer which, but for an election under subsection (d)(3), would ha

For purposes of this subsection, the term “recapture event” means— (A) The cessation of the operation of the facility as a qualified child care facility. (B) (i) Except as provided

For purposes of paragraph (1), the term “recapture income” means, with respect to any installment sale, the aggregate amount which would be treated as ordinary income under section

For purposes of this subsection, the term “recapture period” means the 15 taxable years beginning with the second taxable year following the taxable year in which the purchase of t

The term “receipt” means a warehouse receipt issued in accordance with this chapter, including an electronic receipt.

“receivable” means right to payment, whether or not such right has been earned by performance; and

The term “receiver” includes a receiver, liquidating agent, conservator, commission, person, or other agency charged by law with the duty of winding up the affairs of a bank or sav

the term “receiving agent” shall have the meaning given that term in section 261.2 of title 37, Code of Federal Regulations, as published in the Federal Register on July 8, 2002; a

“Receiving association” means the national banking association into which one or more national banking associations or one or more State banks, located within the same State, merge

The term “receiving depository institution” means the branch of a depository institution or the proprietary ATM, located in the United States, in which a check is first deposited.

“receiving facility” means a facility or operation where municipal or commercial waste is unloaded from a vessel.

The term “Receiving Office” means a national patent office or intergovernmental organization which receives and processes international applications as prescribed by the treaty and

The term “recently purchased stock” means any stock in the target corporation which is held by the purchasing corporation on the acquisition date and which was purchased by such co

The term “recently separated veteran” means any veteran who applies for participation under this chapter within 48 months after the discharge or release from active military, naval

For purposes of this section, the term “reception areas” means the areas of the Harry S Truman Federal Building, located at 2201 C Street, Northwest, Washington, District of Columb

The term “rechargeable battery”— (A) means 1 or more voltaic or galvanic cells, electrically connected to produce electric energy, that is designed to be recharged for repeated use

The term “rechargeable consumer product”— (A) means a product that, when sold at retail, includes a regulated battery as a primary energy supply, and that is primarily intended for

The term “recipient” means an individual or entity that receives assistance from a State or State designated entity from amounts made available to the State or State designated ent

the term “recipient agency” means any agency, or contractor thereof, receiving records contained in a system of records from a source agency for use in a matching program;

The term “recipient country” means Canada, Belgium, France, Germany, and the Netherlands.

the terms “agent institution”, “reciprocal deposits”, and “well capitalized” have the meanings given those terms in subsection (i); and / The term “reciprocal deposits” means depos

“reciprocating state” means any foreign nation designated as such by the Administrator under section 1428 of this title;

The term "reciprocity" means reciprocal recognition by Federal departments and agencies of eligibility for access to classified information.

The terms "reclaim" and "reclamation" mean— (A) the reprocessing of a recovered regulated substance to at least the purity described in standard 700–2016 of the

The terms "reclaim" and "reclamation" mean— (A) the reprocessing of a recovered regulated substance to at least the purity described in standard 700–2016 of the

The term “reclamation 1 project” has the meaning given such term in section 460 l –32(3) of this title.

The term "Reclamation facility" means each of the infrastructure assets that are owned by the Bureau at a Reclamation project.

The words “reclamation fund” mean the fund provided by the reclamation law.

The term “Reclamation lands” means real property administered by the Secretary, acting through the Commissioner of Reclamation, and includes all acquired and withdrawn lands and wa

The words “reclamation law” mean the Act of June 17, 1902 (32 Stat. 388), and all Acts amendatory thereof or supplementary thereto.

"reclamation plan" means a plan submitted by an applicant for a permit under a State program or Federal program which sets forth a plan for reclamation of the proposed su

The term “Reclamation program” means any activity authorized under the Federal reclamation laws (the Act of June 17, 1902 (32 Stat. 388, chapter 1093; 43 U.S.C. 371 )),1 and Acts s

The term “Reclamation project” means any water supply or water delivery project constructed or administered by the Bureau of Reclamation under the Federal reclamation laws (the Act

The term "Reclamation State" includes any of the following States: (A) Alaska. (B) Arizona. (C) California. (D) Colorado. (E) Idaho. (F) Kansas. (G) Montana. (H) Nebraska

The term “Reclamation States” means the States and areas referred to in the first section of the Act of June 17, 1902 ( 43 U.S.C. 391 ).

“recognition” means the entry of an order granting recognition of a foreign main proceeding or foreign nonmain proceeding under this chapter; and

Recognition Items of Nominal or Modest Value.—In this section, the term “recognition item of nominal or modest value” means a commemorative coin, medal, trophy, badge, flag, poster

Definition.—The term “recognition items of nominal or modest value” means commemorative coins, medals, trophies, badges, flags, posters, paintings, or other similar items that are

The term “recognition period” means the 5-year period beginning with the 1st day of the 1st taxable year for which the corporation was an S corporation. For purposes of applying th

The term “recognition period taxable year” means any taxable year any portion of which is in the recognition period.

The term “recognized amount” means, with respect to an item or service furnished by a nonparticipating provider or nonparticipating emergency facility during a year and a group hea

The term “recognized built-in gain” means any gain recognized during the recognition period on the disposition of any asset except to the extent that the S corporation establishes

The term “recognized built-in loss” means any loss recognized during the recognition period on the disposition of any asset to the extent that the S corporation establishes that— (