United States Code

The term “TAA-eligible individual” means an eligible TAA recipient (as defined in paragraph (2) of section 35(c)) and an eligible alternative TAA recipient (as defined in paragraph

The term “TAA-related election period” means, with respect to a TAA-related loss of coverage, the 60-day election period under this subsection which is a direct consequence of such

The term “TAA-related loss of coverage” means, with respect to an individual whose separation from employment gives rise to being an TAA-eligible individual, the loss of health ben

For purposes of this section, the term “tables” includes formulas.

The term “TAICNAR Program” means the Technical Assistance Improvement and Compliance Needs Assessment and Remediation Program established pursuant to subsection (e).

The term “tailings” means the remaining portion of a metal-bearing ore after some or all of such metal, such as uranium, has been extracted.

the term “Taiwan” includes, as the context may require, the islands of Taiwan and the Pescadores, the people on those islands, corporations and other entities and associations crea

Take.—The term "take"— (A) when used in reference to activities subject to regulation by the Endangered Species Act of 1973 (16 U.S.C. 1531 et seq.), shall have the meani

The term “taken” means captured, killed, or collected and, with respect to a plant, also means harvested, cut, logged, or removed. / The terms “take”, “taking”, and “taken” mean to

“takeout” means that portion of a wager which is deducted from or not included in the parimutuel pool, and which is distributed to persons other than those placing wagers;

The term “take reduction plan” means a plan developed under section 1387 of this title .

The term “take reduction team” means a team established under section 1387 of this title .

“Take” or “taking” means to harass, hunt, capture, or kill, or attempt to harass, hunt, capture, or kill. / The term “taking” has the meaning given the term in the Agreement. / The

For purposes of this section, the term “tamper” means— (1) to introduce a contaminant into a public water system with the intention of harming persons; or (2) to otherwise interfer

The term “tamper resistant” means resistant to allowing any individual to cause an electronic device to record the incorrect date, time, and location for changes to on-duty driving

For purposes of subsection (a) of this section, the term “tampers with” includes covering a program decal or device affixed to a motor vehicle pursuant to the Motor Vehicle Theft P

The term “tangible capital” means core capital minus any intangible assets (as intangible assets are defined by the Comptroller for national banks).

The term “tangible improvements” includes agricultural, residential and commercial improvements, including improvements made by residential subdividers.

“tanker” means a self-propelled tank vessel constructed or adapted primarily to carry oil or hazardous material in bulk in the cargo spaces.

“tank vessel” means a vessel that is constructed or adapted to carry, or that carries, oil or hazardous material in bulk as cargo or cargo residue, and that— (A) is a vessel of the

For purposes of this paragraph, the term “target amount” means, with respect to an MA regional plan offered by an organization in a year, an amount equal to— (i) the sum of— (I) th

The term “target area” means any area defined in an application for assistance under this part that has a population whose income does not exceed the median for the area within whi

The term "target capabilities" means the target capabilities for Federal, State, local, and tribal government preparedness for which guidelines are required to be establi

The term “target corporation” means any corporation the stock of which is acquired by another corporation in a qualified stock purchase.

For purposes of this section, the term “targeted area residence” means a residence in an area which is either— (A) a qualified census tract, or (B) an area of chronic economic dist

For purposes of this paragraph, the term “targeted beneficiaries” means Medicaid eligible beneficiaries who are identified as having high prescription drug costs and medical costs,

The term “targeted beneficiary” means, with respect to a chronic care improvement program, an individual who— (i) is entitled to benefits under part A and enrolled under part B, bu

For purposes of subparagraph (A), the term “targeted communication” means an electioneering communication (as defined in section 434(f)(3) of this title ) that is distributed from

The term “targeted employment area” means, at the time of investment, a rural area or an area designated by the Secretary of Homeland Security under subparagraph (B)(ii) as a high

The term “targeted individuals and entities” means— (A) individuals with disabilities and their family members, guardians, advocates, and authorized representatives; (B) underrepre

Subject to paragraph (2), the term “targeted low-income child” means a child— (A) who has been determined eligible by the State for child health assistance under the State plan; (B

The term “targeted population” means individuals, or an identifiable group of individuals, including an Indian tribe, who— (A) are low-income persons; or (B) otherwise lack adequat

The term “target housing” means any housing constructed prior to 1978, except housing for the elderly or persons with disabilities or any 0-bedroom dwelling (unless any child who i

Except as provided in subsection (i)(2) with respect to plans in at-risk status, the term “target normal cost” means, for any plan year, the excess of— (A) the sum of— (i) the pres

The term “target price” means the price per bushel (or other appropriate unit in the case of upland cotton, rice, and other oilseeds) of a covered commodity used to determine the p

The term "TARP" means the Troubled Asset Relief Program established under section 5211 of this title.

The term “TARP recipient” means any entity that has received or will receive financial assistance under the financial assistance provided under the TARP.

The Secretary of the Interior, for the purpose of encouraging the greatest ultimate recovery of coal, oil, gas, oil shale 1 gilsonite (including all vein-type solid hydrocarbons),,

For purposes of this section, the term “tar sands” means any consolidated or unconsolidated rock (other than coal, oil shale, or gilsonite) that either— (A) contains a hydrocarbona

“Task Force” means the Louisiana Coastal Wetlands Conservation and Restoration Task Force which shall consist of the Secretary, who shall serve as chairman, the Administrator, the

The term “task order contract” means a contract for services that does not procure or specify a firm quantity of services (other than a minimum or maximum quantity) and that provid

The term “tax” includes a tax and an exaction denominated a “tax”, and any penalty, addition to tax, additional amount, or interest applicable to any such tax. / For purposes of th

For purposes of this subpart and subparts B, C, and D, the term “income”, when not preceded by the words “taxable”, “distributable net”, “undistributed net”, or “gross”, means the

For purposes of this section, the term “taxable acquisition” means any acquisition by a corporation of stock in or property of another corporation if any shareholder of the acquire

Except as provided in subsection (b), the term "taxable chemical" means any substance— (A) which is listed in the table under section 4661(b), and (B) which is manufactur

For purposes of this chapter, the term “taxable distribution” means any distribution from a trust to a skip person (other than a taxable termination or a direct skip). / The term “

The term “taxable event” means the event resulting in tax being imposed under paragraph (1). / The term “taxable event” means any of the following: (i) The death of the transferor

For purposes of this subsection, the term “taxable excess” means so much of the alternative minimum taxable income for the taxable year as exceeds the exemption amount.

For purposes of this section, the term “taxable expenditure” means any amount paid or incurred by a private foundation— (1) to carry on propaganda, or otherwise to attempt, to infl

The term “taxable financing” means financing which is not tax-exempt financing.

The term “taxable fuel” means— (A) gasoline, (B) diesel fuel, and (C) kerosene. / The term “taxable fuel” has the meaning given such term by section 4083(a)(1).

The term “taxable gifts” means the total amount of gifts made during the calendar year, less the deductions provided in subchapter C (section 2522 and following).

Except as provided in subsection (b), for purposes of this subtitle, the term “taxable income” means gross income minus the deductions allowed by this chapter (other than the stand

For purposes of section 831(b), the term “taxable investment income” means the gross investment income, minus the deductions provided in subsection (c).

The term “taxable medical device” means any device (as defined in section 201(h) of the Federal Food, Drug, and Cosmetic Act) intended for humans.

The term “taxable period” means any year beginning before July 1, 2029, and the period which begins on July 1, 2029, and ends at the close of September 30, 2029. / The term “taxabl

The term “taxable REIT subsidiary” means, with respect to a real estate investment trust, a corporation (other than a real estate investment trust) if— (A) such trust directly or i

The term “taxable substance” means any substance which, at the time of sale or use by the importer, is listed as a taxable substance by the Secretary for purposes of this subchapte

For purposes of this chapter, the term “taxable termination” means the termination (by death, lapse of time, release of power, or otherwise) of an interest in property held in a tr

For purposes of this chapter, the term “taxable tire” means any tire of the type used on highway vehicles if wholly or in part made of rubber and if marked pursuant to Federal regu

For purposes of this part, except as provided in subsection (b), the term "taxable transportation" means— (1) transportation by air which begins in the United States or i

The term “taxable vaccine” means any of the following vaccines which are manufactured or produced in the United States or entered into the United States for consumption, use, or wa

The term “taxable year” means the last taxable year of the employee under subtitle A beginning in the calendar year in which the wages are paid. / For purposes of this subtitle, th

The term “tax administration”— (A) means— (i) the administration, management, conduct, direction, and supervision of the execution and application of the internal revenue laws or r

The term “tax advice” means advice given by an individual with respect to a matter which is within the scope of the individual's authority to practice described in subparagraph (A)

The term “taxation” includes licenses, fees, or excises imposed with respect to motor vehicles and their use, if the license, fee, or excise is paid by the servicemember in the ser

The term "tax convention" means— (A) any income tax or gift and estate tax convention, or (B) any other convention or bilateral agreement (including multilateral conventi

The term “tax convention information” means any— (A) agreement entered into with the competent authority of one or more foreign governments pursuant to a tax convention, (B) applic

The term “Tax Court” means the United States Tax Court. / The term “Tax Court” means the United States Tax Court. / The term “Tax Court” means the United States Tax Court.

Except as otherwise provided in this title, for purposes of this title, the term "tax credit employee stock ownership plan" means a defined contribution plan which— (1) m

The term “taxes imposed on the trust” means the amount of the taxes which are imposed for any taxable year of the trust under this chapter (without regard to this subpart or part I

The term “tax-exempt” means, with respect to any bond (or issue), that the interest on such bond (or on the bonds issued as part of such issue) is excluded from gross income.

For purposes of paragraph (1), the term “tax-exempt beneficiary” means— (A) the United States, any State or political subdivision thereof, any possession of the United States, any

Except as otherwise provided in this paragraph, the term “tax-exempt bond financed property” means any property to the extent such property is financed (directly or indirectly) by

The term “tax-exempt controlled entity” means any corporation (which is not a tax-exempt entity determined without regard to this subparagraph and paragraph (2)(E)) if 50 percent o

For purposes of this subsection, the term “tax-exempt entity” means— (i) the United States, any State or political subdivision thereof, any possession of the United States, or any

The term “tax-exempt financing” means financing provided by tax-exempt bonds.

The term “tax-exempt interest” means interest excludable from gross income under section 103.

The term “tax-exempt obligation” means any obligation if— (A) the interest on such obligation is not includible in gross income under section 103, or (B) the interest on such oblig

The term “tax-exempt organization” means any organization which— (A) is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), or (B) is a

The term “tax-exempt use loss” means, with respect to any taxable year, the amount (if any) by which— (A) the sum of— (i) the aggregate deductions (other than interest) directly al

For purposes of subclause (I), the term “tax-exempt use period” means the period beginning with the taxable year in which the property described in subclause (I) is first used by t

Except as otherwise provided in this subsection, the term “tax-exempt use property” means that portion of any tangible property (other than nonresidential real property) leased to

The term “tax expenditures” means those revenue losses attributable to provisions of the Federal tax laws which allow a special exclusion, exemption, or deduction from gross income

The term “tax home” means, with respect to any individual, such individual’s home for purposes of section 162(a)(2) (relating to traveling expenses while away from home). An indivi

Taxicab service.—The term “taxicab service” means passenger transportation in a motor vehicle having a capacity of not more than 8 passengers (including the driver), not operated o

For purposes of this section, the term “taxidermy property” means any work of art which— (i) is the reproduction or preservation of an animal, in whole or in part, (ii) is prepared

For purposes of this paragraph, the term “tax-increase date” means January 1 of any calendar year.

The term “taxing jurisdiction” means any of the several States, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, towns

The term “tax jurisdiction” means a State or a political subdivision of a State.

The term “tax liability” means the amount of the tax imposed by this chapter for the taxable year reduced by credits allowable against such tax (other than credits allowable under

The term “tax lien filing” means the filing of notice (referred to in subsection (a)) of the lien imposed by section 6321.

Notwithstanding section 7701(a)(14), the term “taxpayer” means any person subject to a tax under the applicable revenue law. / The term “taxpayer” means any person subject to any i

“taxpayer identifying number” means the identifying number required under section 6109 of the Internal Revenue Code of 1986 ( 26 U.S.C. 6109 ).

The term “taxpayer identity” means the name of a person with respect to whom a return is filed, his mailing address, his taxpayer identifying number (as described in section 6109),

The term “taxpayer return information” means return information as defined in paragraph (2) which is filed with, or furnished to, the Secretary by or on behalf of the taxpayer to w

The term “tax rate group” means a group of entities contained within a permissible class of a health care related tax that are taxed at the same rate.

The term "tax receivable" means any outstanding assessment which the Internal Revenue Service includes in potentially collectible inventory.

The term “tax-related computer software source code” means the computer source code for any computer software program intended for accounting, tax return preparation or compliance,

The term "tax reserve method" means— (i) Life insurance contracts The CRVM in the case of a contract covered by the CRVM. (ii) Annuity contracts The CARVM in the case of