United States Code

The term “applicable corporation” means, with respect to any taxable year, any corporation (other than an S corporation, a regulated investment company, or a real estate investment

The term “applicable covered employee” means any— (I) covered employee of a plan sponsor, (II) covered employee of a member of a controlled group which includes the plan sponsor, a

The term “applicable credit” means each of the following: (1) So much of the credit for alternative fuel vehicle refueling property allowed under section 30C which, pursuant to sub

For purposes of this section, the terms “specified security” and “applicable date” shall have the meaning given such terms in section 6045(g). / The term “applicable date” means th

For purposes of subsection (a), the term "applicable DC area" means the area consisting of—

The term “applicable debt instrument” means any debt instrument which was issued by— (i) a C corporation, or (ii) any other person in connection with the conduct of a trade or busi

The term “applicable defined benefit plan” means a defined benefit plan under which the accrued benefit (or any portion thereof) is calculated as the balance of a hypothetical acco

The term “applicable defined contribution plan” means any defined contribution plan which holds any publicly traded employer securities. / The term “applicable defined contribution

The term “applicable designee” means the applicable regional forester.

For purposes of this paragraph, the term “applicable discharge” means the discharge of any individual who is enrolled under a risk-sharing contract with an eligible organization un

For purposes of this paragraph, the term “applicable disposition” means any sale, exchange, or other disposition by the donee of applicable property— (i) after the last day of the

The term “applicable dividend” means any dividend which, in accordance with the plan provisions— (i) is paid in cash to the participants in the plan or their beneficiaries, (ii) is

The term “applicable dollar amount” means the following: (i) In the case of a taxpayer filing a joint return, $80,000. (ii) In the case of any other taxpayer (other than a married

For purposes of subsection (a)(7)(B), the term “applicable dollar threshold” means $1,000. In the case of calendar years after 1995, the Commissioner of Social Security shall adjus

the terms "applicable beneficiary" and "applicable drug" have the meanings given those terms in section 1860D–14A(g) of the Social Security Act (42 U.S.C. 1395w

For purposes of this section, the term “applicable earnings” means, with respect to any controlled foreign corporation, the sum of— / For purposes of this section, the term "a

The term “applicable elected representative” means with respect to any governmental unit— (I) an elected legislative body of such unit, or (II) the chief elected executive officer,

For purposes of this section, the term “applicable electioneering communication” means an electioneering communication (within the meaning of section 434(f)(3) of this title ) whic

For purposes of this subsection, the term “applicable election period” means— (A) in the case of an election to waive the qualified joint and survivor annuity form of benefit, the

The term “applicable election year” means any taxable year of a partnership or S corporation with respect to which an election is in effect under section 444.

For purposes of this paragraph, the term “applicable elective deferral” means any elective deferral (as defined in section 402(g)(3)(A) of title 26 ) which is made pursuant to a qu

For purposes of subparagraph (A), the term “applicable electronic prescribing percent” means— (i) for 2009 and 2010, 2.0 percent; (ii) for 2011 and 2012, 1.0 percent; and (iii) for

The term "applicable eligible retirement plan" means an eligible retirement plan (as defined in section 402(c)(8)(B)) other than a defined benefit plan. / The term "

Except as otherwise provided in this paragraph, the term “applicable employee remuneration” means, with respect to any covered employee for any taxable year, the aggregate amount a

Except as provided in clause (ii), the term “applicable employer” means any employer from whom 1 or more troubled assets are acquired under a program established by the Secretary u

For purposes of this paragraph, the term “applicable employer cost” means, with respect to any taxable year, the amount determined by dividing— (i) the qualified current retiree li

The term “applicable employer plan” means— (i) an employees’ trust described in section 401(a) which is exempt from tax under section 501(a), (ii) a plan under which amounts are co

For purposes of this subsection, the term “applicable employer securities” means, with respect to any dividend, employer securities which are held on the record date for such divid

The term “applicable employment retention plan” means an employment retention plan maintained by— (i) a local educational agency (as defined in section 8101 of the Elementary and S

The term “applicable entity” means the estate or trust of which the taxpayer is the beneficiary. / The term "applicable entity" means— (A) an executive, judicial, or legi

The term “applicable environmental requirements” includes— (A) any standard, limitation, or other requirement established by or pursuant to Federal or State law (including any fina

The term “applicable EPA regulations” means the Highway Diesel Fuel Sulfur Control Requirements of the Environmental Protection Agency.

For purposes of paragraph (1), the term “applicable excess reserves” means the excess (if any) of— (i) the balance of the reserves described in subsection (c)(1) (other than the su

The term “applicable exclusion” means, with respect to any specified fringe benefit plan, the section specified under paragraph (1) under which benefits under such plan are excluda

The term "applicable exempt organization" means— (A) an organization described in section 170(c), (B) an organization described in section 168(h)(2)(A)(iv), or (C) an org

For purposes of this subsection, the term “applicable family member” includes any lineal descendant of any parent of the transferor or the transferor's spouse. / The term “applicab

Except as provided in subparagraph (B), for purposes of this subchapter, the term “applicable Federal human resource program” includes any program authorized under the provisions o

In this subsection, the term “applicable fee schedule amount” means, with respect to services furnished in a year, the amount determined under the fee schedule established under se

The term “applicable financial entity” means— (A) any financial institution described in section 581 or 591(a) and any credit union, (B) the Federal Deposit Insurance Corporation,

Except as provided in paragraph (2), the term "applicable financial institution" means— (A) a financial institution referred to in section 582(c)(2) of title 26, or (B) a

The term "applicable financial statement" means a statement for financial reporting purposes which— (i) is made on the basis of generally accepted accounting principles,

The term “applicable foreign corporation” means any foreign corporation the stock of which is traded on an established securities market (within the meaning of section 7704(b)(1)).

For purposes of subparagraph (A), the term “applicable fraction” means the fraction the numerator of which is the amount described in subparagraph (A)(ii) and the denominator of wh

In this section, the term “applicable funding” means funds provided under any of the following provisions: (1) Part A of subchapter II. (2) Part A of subchapter IV.

For purposes of this paragraph, the term “applicable government payment” means— (i) any Federal payment (other than a payment for which eligibility is based on the income or assets

The term “applicable Government price index” means— (A) except as provided in subparagraph (B), the Producer Price Index published by the Bureau of Labor Statistics, or (B) in the

the terms “applicable entity” and “applicable group purchasing organization” have the meanings given such terms in section 1185 o (e) of this title;

For purposes of subparagraph (B)(iii), the term “applicable guideline premium minimum rate” means the applicable accumulation test minimum rate (as defined in subsection (b)(3)) pl

The term “applicable health benefits” means health benefits or coverage which are provided to— (i) retired employees who, immediately before the qualified transfer, are entitled to

For purposes of this section, the term “applicable high yield discount obligation” means any debt instrument if— (A) the maturity date of such instrument is more than 5 years from

The term “applicable holding company” means any domestic corporation— (i) which is a common parent of an affiliated group, (ii) stock of which is directly owned by the distributee

The term “applicable home country risks” means risks in connection with property in, liability arising out of activity in, or the lives or health of residents of, the home country

In this paragraph, the term “applicable hospital” means a hospital— (i) that is located in a county in which the percentage increase in the population during the most recent 5-year

For the purposes of this subsection and subsection (e), the term "applicable hourly minimum wages" means— (A) the hourly minimum wage under section 6(a) of the Fair Labor

In this subsection, the term “applicable imaging service” means an advanced diagnostic imaging service (as defined in subsection (e)(1)(B)) for which the Secretary determines— (i)

For purposes of this chapter, the term “applicable implementation plan” means the portion (or portions) of the implementation plan, or most recent revision thereof, which has been

For purposes of subsection (a), the term "applicable imputed income amount" means, with respect to any disposition or other termination referred to in subsection (a), an

For purposes of paragraphs (3) and (4), the term “applicable income limit” means— (A) the limitation under subparagraph (A) or (B) of paragraph (1) which applies to the project, or

For purposes of this subparagraph, the term “applicable income threshold” means— (I) $60,000 in the case of a joint return or surviving spouse (as defined in section 2(a)), (II) $5

the term “applicable increase percentage” means— (i) with respect to a base quarter or cost-of-living computation quarter in any calendar year before 1984, or in any calendar year

In this subparagraph, the term “applicable individual” means an individual who— (I) is— (aa) employed by the organization in a permanent or temporary capacity; (bb) contracted or r

The term “applicable individual account plan” means any individual account plan (as defined in section 1002(34) of this title ) which holds any publicly traded employer securities.

For purposes of this paragraph, the term "applicable individual remuneration" means, with respect to any applicable individual for any disqualified taxable year, the aggr

the term “applicable information” means information regarding whether— (I) the name (including the first name and any family forename or surname), the date of birth (including the

The term “applicable insurance contract” means any life insurance, annuity, or endowment contract with respect to which both an applicable exempt organization and a person other th

The term "applicable insurance liabilities" means, with respect to any life or property and casualty insurance business— (i) loss and loss adjustment expenses, and (ii) r

The term "applicable insurance regulatory body" means, with respect to any insurance business, the entity established by law to license, authorize, or regulate such busin

For any customer, the term “applicable integrated resource plan” means the integrated resource plan approved by the Administrator under sections 7275 to 7276c of this title for tha

For purposes of subparagraph (A), the term “applicable interest rate” means the adjusted first, second, and third segment rates applied under rules similar to the rules of section

For purposes of this subsection, the term “applicable investor” means, with respect to any qualified shareholder holding stock in a real estate investment trust, a person (other th

For purposes of paragraph (1)(B)(v) and this paragraph, the term “applicable items and services” means items and services other than items and services furnished by a dedicated eme

The term “applicable law” means any law of general applicability (other than this subchapter) under which any Federal department or agency has jurisdiction to grant any authorizati

The term “applicable life insurance account” means a separate account established and maintained for amounts transferred under this section for qualified current retiree liabilitie

The term “applicable life insurance benefits” means group-term life insurance coverage provided to retired employees who, immediately before the qualified transfer, are entitled to

For purposes of paragraph (6), the term “applicable limitation amount” means— (i) in the case of any taxable year beginning in calendar year 2025, $40,000, (ii) in the case of any

The term “applicable limitations period” means the period specified in a statute of limitations during which a civil action referred to in subsection (a)(1) may be brought.

The term “applicable local board” means a local board— (A) that provides information for a Job Corps center on local employment opportunities and the job skills needed to obtain th

For purposes of this paragraph, the term “applicable loss from operations” means the taxpayer's loss from operations for a taxable year ending after December 31, 2007, and beginnin

In this paragraph, the term “applicable MA plan” means, in the case of an individual described in— (i) subparagraph (B)(i), an MA plan that is not an MA–PD plan; and (ii) subparagr

For purposes of this subsection, the term “applicable median family income” means, with respect to a residence, whichever of the following is the greater: (A) the area median gross

the terms “applicable medical imaging device” and “contrast agent” have the meanings given such terms in section 360j(p) of this title . / the term “applicable medical imaging devi

For purposes of this paragraph, the term “applicable minimum age” means— (i) except as otherwise provided in this subparagraph, age 19, (ii) in the case of a specified student (oth

For purposes of this paragraph, the term “applicable month” means, with respect to any plan for any plan year, the month which includes the valuation date of such plan for such pla

In this subparagraph, the term “applicable monthly guarantee” means— (I) for an employee described in clause (i) other than an employee on reserve status, the minimum number of hou

Except as provided in clause (ii), (iii), or (vi), the term “applicable monthly payment” means, when used with respect to a borrower, the amount equal to— (I) the applicable base p

For purposes of subparagraph (A), the term “applicable mortality table” means a mortality table, modified as appropriate by the Secretary, based on the mortality table specified fo

For purposes of this subparagraph, the term “applicable multi-beneficiary trust” means a trust— (I) which has more than one beneficiary, (II) all of the beneficiaries of which are

The term “applicable musical property” means any musical composition (including any accompanying words), or any copyright with respect to a musical composition, which is property t

The term “applicable national law” means any provision of law of a Pacific Island Party which is noticed and in effect in accordance with the Treaty.

The term “applicable nominating jurisdiction” means, with respect to any empowerment zone or enterprise community, any local government that nominated such community for designatio

For purposes of this subsection, the term “applicable nondiscrimination requirement” means any requirement under subsection (b) of this section, section 79(d), section 105(h), or p

For purposes of this subsection, the term “applicable nontaxable contribution” means any employer or employee contribution— (A) which was made with respect to compensation— (i) for

For purposes of this subsection, the term “applicable nontaxable earnings” means earnings— (A) which are paid or accrued with respect to any employer or employee contribution which

For purposes of subsection (b), the term “applicable NTR (MFN) rate of duty” means, with respect to a safeguard good, a rate of duty that is the lesser of— (A) the column 1 general

The term “applicable number of calendar days” means— (I) with respect to claims received in the 12-month period beginning October 1, 1986, 30 calendar days, (II) with respect to cl

The term “applicable one-stop center” means a one-stop customer service center that provides services, such as referral, intake, recruitment, and placement, to a Job Corps center.

Except as provided in this paragraph or paragraph (4), the term "applicable partnership interest" means any interest in a partnership which, directly or indirectly, is tr

The term “applicable passenger vehicle” means any vehicle— (i) the original use of which commences with the taxpayer, (ii) which is manufactured primarily for use on public streets

For purposes of this paragraph, the term “applicable payment” means, with respect to any taxable year, a payment or payments described in section 7701(a)(51)(D)(i)(II). / The term

In this subsection, the term “applicable payment system” means the following: (A) The technical component and the technical component of the global fee under the fee schedule estab