United States Code

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

The term “tax reserves” means the aggregate of the items described in section 807(c) as determined for purposes of section 807.

The term “tax return preparer” means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any return of tax imposed by this tit

The term “tax shelter” has the meaning given such term by section 461(i)(3) (determined after application of paragraph (4) thereof). An S corporation shall not be treated as a tax

For purposes of this subsection, the term “tax shelter farm activity” means— (A) any farming syndicate as defined in section 461(k), and (B) any other activity consisting of farmin

“Tax stamp” includes any tax stamp, tax token, tax meter imprint, or any other form of evidence of an obligation running to a State, or evidence of the discharge thereof;

The term "tax year" means the fiscal year immediately preceding the current fiscal year.

For purposes of subsection (a)(10), the term “TB-related services” means each of the following services relating to treatment of infection with tuberculosis: (A) Prescribed drugs.

The term “TCU” has the meaning given the term “Tribal College or University” in section 1059c of title 20 .

The term “TDD” means a Telecommunications Device for the Deaf, which is a machine that employs graphic communication in the transmission of coded signals through a wire or radio co

The term "TEA–21 report" means the report of the Secretary submitted to Congress under section 1214 of the Transportation Equity Act for the 21st Century (20 U.S.C. 76j n

The term “teacher” means— (A) a teacher, instructor, principal, or administrator; (B) another educational professional who works in a school; (C) a professional or nonprofessional

The term "teacher candidate" means a student or teacher described in subparagraph (A) or (B) of section 1070g–2(a)(2) of this title.

The term “teacher mentoring” means the mentoring of new or prospective teachers through a program that— (A) includes clear criteria for the selection of teacher mentors who will pr

The term “teacher or trainee” means any individual— (i) who is temporarily present in the United States under subparagraph (J) or (Q) of section 101(15) of the Immigration and Nati

The term “teacher, principal, or other school leader preparation academy” means a public or other nonprofit entity, which may be an institution of higher education or an organizati

The term "teacher residency program" means a school-based teacher preparation program in which a prospective teacher— (A) for not less than 1 academic year, teaches along

Teaching and education.—The terms "teaching" and "education" mean formal classroom instruction, laboratory instruction, and practicum experience in the food and

The term “teaching facilities” means areas dedicated for use by students, faculty, or administrative or maintenance personnel for clinical purposes, research activities, libraries,

The term “teaching health center” means an entity that— (i) is a community based, ambulatory patient care center; and (ii) operates a primary care residency program.

“teaching position” means those duties and responsibilities which— (A) are performed on a school-year basis principally in a school operated by the Department of Defense in an over

The term “teaching residency program” means a school-based teacher preparation program in which a prospective teacher— (A) for one academic year, teaches alongside a mentor teacher

The term “teaching skills” means skills that enable a teacher to— (A) increase student learning, achievement, and the ability to apply knowledge; (B) effectively convey and explain

In this subsection, the term “teach-out plan” means a written plan that provides for the equitable treatment of students if an institution of higher education ceases to operate bef

In the case of residents of nursing facilities who receive services described in clause (i) or (ii) of section 1395x(s)(2)(K) of this title performed by a member of a team, the Sec

In this section, the term “team nutrition network” means a statewide multidisciplinary program for children to promote healthy eating and physical activity based on scientifically

The term “team of health care professionals” means a team of health professionals (as described in the State plan amendment) that may— (A) include physicians and other professional

The term “Technical Advisory Committee” means the independent Technical Advisory Committee selected under section 16156 of this title . / The term "Technical Advisory Committe

Technical assessment.—The term "technical assessment" means a position-specific tool that is relevant to the position for which the tool is developed that— (A) allows for

The term "technical assistance" means technical expertise, information, and tools to assist a farmer, rancher, or private forest landowner, who is engaged in or wants to

The term "technical assistance and support" includes— (A) assistance with— (i) identifying appropriate analytical methods for the detection of contaminants; (ii) understa

The term “technical assistance costs” means costs incurred for the use of existing personnel or the temporary employment of other qualified personnel (or both such types of personn

the term “technical assistance grants” means funding by multilateral development banks of services from the United States in connection with projects and programs supported by such

The term “technical assistance program costs” means the costs of carrying out a technical assistance program.

The term “technical data” means recorded information (regardless of the form or method of the recording) of a scientific or technical nature (including computer software documentat

In this section, the term “technical data with military or space application” means any blueprints, drawings, plans, instructions, computer software and documentation, or other tec

the term “Technical Documents” means the 7 documents which comprise the technical appendix to the Settlement Agreement and are dated August 27, 1988; / the term “Technical Document

The term “technical rectifications” means rectifications of an editorial character or minor technical or clerical changes which do not affect the substance or meaning of the text,

The term “technical regulation” means a document which lays down product characteristics or their related processes and production methods, including the applicable administrative

The term “Technical Secretariat” means the Technical Secretariat of the Organization for the Prohibition of Chemical Weapons established by the Chemical Weapons Convention.

“Technical services” means activities or programs designed to enable businesses, commerce, and industrial establishments to acquire and use scientific and engineering information m

The term “technical standard” has the meaning given such term in section 12(d)(4) 1 of the National Technology Transfer and Advancement Act of 1995. / The term “technical standard”

The term “Technical Working Group” means Brown Tree Snake Technical Working Group established under the authority of section 4728 of title 16.

Technicians.—(1) For the purpose of this subsection, the term "technician" has the meaning given such term by section 8337(h)(1) of this title. / As used in this subsecti

The term "technological abuse" means an act or pattern of behavior that occurs within domestic violence, sexual assault, dating violence or stalking and is intended to ha

The term “technological system of continuous emission reduction” means— (A) a technological process for production or operation by any source which is inherently low-polluting or n

For purposes of this section, the term “technologies and practices” means those technologies and practices that— (1) may be retrofitted— (A) on existing vessels or incorporated in

the term “technology” refers to any form of computer hardware and software; computer-based systems, services, and support for the creation, processing, exchange, and delivery of in

The term “technology and industrial base sector” means a group of public or private persons and organizations that engage in, or are capable of engaging in, similar research, devel

The term “technology cluster” means a concentration of technology-related business concerns, institutions of higher education, or nonprofit institutions, that reinforce each other'

In this subsection, the term “technology development program” means— (A) the Experimental Program to Stimulate Competitive Research of the National Science Foundation, as establish

The term "technology-enabled collaborative learning and capacity building model" means a distance health education model that connects health care professionals, and part

The term “technology equipment” means any physical asset related to a computer or information technology, including any peripheral component, tablet, communication device (such as

The term "technology protection features" means the technical modifications necessary to protect critical program information, including anti-tamper technologies and othe

The term “technology protection measure” means a specific technology that blocks or filters Internet access to the material covered by a certification under paragraph (5) or (6) to

The term “technology-related business concern” means a for-profit corporation, company, association, firm, partnership, or small business concern that— (A) conducts scientific or e

the term “telecast” means— (A) to broadcast by a television broadcast station; or (B) to transmit by a cable television system or a satellite television distribution service.

the term "telecommunication" means any transmission, emission or reception of signs, signals, writings, images, and sounds or intelligence of any nature by wire, radio, o

the term “telecommunication identifying information” means electronic serial number or any other number or signal that identifies a specific telecommunications instrument or accoun

The term “telecommunications” means the transmission, between or among points specified by the user, of information of the user's choosing, without change in the form or content of

The term “telecommunications carrier”— (A) means a person or entity engaged in the transmission or switching of wire or electronic communications as a common carrier for hire; and

The term “telecommunications equipment” means equipment, other than customer premises equipment, used by a carrier to provide telecommunications services, and includes software int

The term “telecommunications industry” means communications businesses using regulated or unregulated facilities or services and includes broadcasting, telecommunications, cable, c

In this section, the term "telecommunications interagency working group" means the interagency working group established under subsection (b)(1).

The term “telecommunications product” means— (A) any paging devices provided for under item 685.65 of such Schedules, and (B) any article classified under any of the following item

The term “telecommunications relay services” means telephone transmission services that provide the ability for an individual who is deaf, hard of hearing, deaf-blind, or who has a

the term “telecommunications service” has the meaning given such term in section 3 of title I of the Communications Act of 1934 ( 47 U.S.C. 153 ); / The term “telecommunications se

The term “telecommunications support services” means a product, software, or service used by a telecommunications carrier for the internal signaling or switching functions of its t

Subject to paragraphs (8) and (9), the Secretary shall pay for telehealth services that are furnished via a telecommunications system by a physician (as defined in section 1395x(r)

the term “telecommuting” means the use of telecommunications to perform work functions under circumstances which reduce or eliminate the need to commute;

Definition.—In this section, the term “telecommuting centers” means flexiplace work telecommuting centers.

the term “Telecommuting Pilot Program” means the pilot program established under subsection (d)(1)(A); and

In this section, the term “teleconsultation” means the use by a health care specialist of telecommunications to assist another health care provider in rendering a diagnosis or trea

The term “telehealth” has the meaning given the term in section 254c–16(a) of title 42. / The term “telehealth” means the use of electronic information and telecommunications techn

Subject to paragraph (8), the term “telehealth service” means professional consultations, office visits, and office psychiatry services (identified as of July 1, 2000, by HCPCS cod

the term “telehealth services” includes a rural health clinic service or Federally qualified health center service that is furnished using telehealth to the extent that payment cod

The term “telehealth technologies” means technologies relating to the use of electronic information, and telecommunications technologies, to support and promote, at a distance, hea

The term “telemarketing” means a plan, program, or campaign which is conducted to induce purchases of goods or services, or a charitable contribution, donation, or gift of money or

In this chapter, the term “telemarketing or email marketing”— (1) means a plan, program, promotion, or campaign that is conducted to induce— (A) purchases of goods or services; (B)

The term “telemedicine” means a telecommunications link to an end user through the use of eligible equipment that electronically links health professionals or patients and health p

The term “telemental health” means the use of electronic information and telecommunications technologies to support long-distance mental health care, patient and professional-relat

As used in this section, the term “telemessaging service” means voice mail and voice storage and retrieval services, any live operator services used to record, transcribe, or relay

Telephone bank.—The term “telephone bank” means more than 500 telephone calls of an identical or substantially similar nature within any 30-day period. / The term “telephone bank”

The term “telephone-billed purchase” means any purchase that is completed solely as a consequence of the completion of the call or a subsequent dialing, touch tone entry, or compar

The term “telephone exchange service” means (A) service within a telephone exchange, or within a connected system of telephone exchanges within the same exchange area operated to f

The term “telephone facsimile machine” means equipment which has the capacity (A) to transcribe text or images, or both, from paper into an electronic signal and to transmit that s

The term “telephone solicitation” means the initiation of a telephone call or message for the purpose of encouraging the purchase or rental of, or investment in, property, goods, o

the term “telephones used with private radio services” means telephones and other customer premises equipment used in whole or in part with private land mobile radio services and o

the term “telephones used with public mobile services” means telephones and other customer premises equipment used in whole or in part with air-to-ground radiotelephone services, c

The term “telephone toll service” means telephone service between stations in different exchange areas for which there is made a separate charge not included in contracts with subs