United States Code

The term "applicable pension plan" means— (A) any defined benefit plan described in section 401(a) which includes a trust exempt from tax under section 501(a), or (B) an

The reasonable charge for physicians’ services furnished on or after January 1, 1987, and before January 1, 1992, by a nonparticipating physician shall be no greater than the appli

For purposes of subparagraph (A), the term “applicable percentage” means— (i) 50 percent in the case of an annuity, entitlement to which is based on a death or other separation occ

the term “applicable percentage increase” means— (i) for 1991, 0 percent; (ii) for 1992 and 1993, the percentage increase in the consumer price index for all urban consumers (Unite

For purposes of this subsection, the term “applicable period” means— (A) with respect to any qualified Katrina distribution, the period beginning on August 25, 2005, and ending on

For purposes of this section, the term "applicable person" means—

For purposes of subparagraph (A)(ii), the term “applicable phase-out factor” means— (i) for 2007, 0.55; (ii) for 2008, 0.40; (iii) for 2009, 0.25; and (iv) for 2010, 0.05.

The term “applicable plan” means a defined benefit plan the terms of which, on or before December 8, 2014, provided for a normal retirement age which is the earlier of— (i) an age

The term “applicable plan amendment” means an amendment to a defined benefit plan which has the effect of converting the plan to an applicable defined benefit plan. / The term “app

For purposes of this subparagraph, the term “applicable plan year” means any plan year beginning after December 31, 2011, and before January 1, 2034, for which— (I) the funding tar

The term “applicable policyholder” means, with respect to any employer-owned life insurance contract, the person described in subparagraph (A)(i) which owns the contract. / The ter

For purposes of subparagraph (A), the term “applicable portion” means the aggregate decrease in the credits allowed to a taxpayer under section 38 for all prior taxable years which

For purposes of this paragraph, the term “applicable possession” means Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.

The term “applicable practitioner” means— (i) a physician assistant, nurse practitioner, and clinical nurse specialist (as such terms are defined in section 1395x(aa)(5) of this ti

For purposes of this section, the term "applicable preferred stock" means any stock— (1) which is preferred stock in— (A) the Federal National Mortgage Association, estab

The term “applicable premium” means, with respect to any period of continuation coverage of qualified beneficiaries, the cost to the plan for such period of the coverage for simila

The term "applicable program" means any program for which the Secretary or the Department has administrative responsibility as provided by law or by delegation of authori

For purposes of this paragraph, the term “applicable property” means charitable deduction property (as defined in section 6050L(a)(2)(A))— (i) which is tangible personal property t

The term “applicable provider” means— (i) a physician; (ii) a nurse practitioner; and (iii) a physician assistant.

The term “applicable provider of services or supplier” means a provider of services or supplier that has the same taxpayer identification number assigned under section 6109 of the

For purposes of this subsection, the term “applicable provision” means any provision which specifically refers to this subsection.

In this subsection, the term “applicable provisions” means the following provisions: (A) Subsection (q)(2)(B)(i). (B) section 13 1395 l (z)(3)(D) of this title.

For purposes of clause (ii), the term “applicable published guidance” means— (I) regulations, revenue rulings, revenue procedures, information releases, notices, and announcements,

For purposes of subparagraph (A), the term “applicable quality percent” means— (i) for 2007 and 2008, 1.5 percent; (ii) for 2009 and 2010, 2.0 percent; (iii) for 2011, 1.0 percent;

In this subsection, the term “applicable quarter” means, with respect to a drug described in clause (iii), the fifth full calendar quarter after which the drug is marketed as a dru

The term “applicable rate” means— (A) the applicable Federal rate determined under section 1274(d) (compounded semiannually) as if the conversion transaction were a debt instrument

For purposes of paragraph (1), the term “applicable recovery amount” means any amount which is recovered from a fiduciary or other person with respect to a breach or violation desc

The term “applicable reporting period” means the period of time prescribed by the prior day report, the morning report, and the afternoon report, as required under section 1635j(c)

For purposes of this paragraph, the term “applicable requirement” means— (i) the requirement under paragraph (2)(A)(i) that an employer be an eligible employer; (ii) the requiremen

For purposes of paragraph (1), the term “applicable requirements” means the requirements described in paragraph (1) which would be applicable consistent with the employer's treatme

For purposes of this subsection, the term “applicable restriction” means any restriction— (A) which effectively limits the ability of the corporation or partnership to liquidate, a

The term “applicable retained interest” means any interest in an entity with respect to which there is— (A) a distribution right, but only if, immediately before the transfer descr

The term “applicable retirement plan” means— (A) an employees’ trust described in section 401(a) which is exempt from tax under section 501(a), (B) a plan under which amounts are c

For purposes of this section, the term “applicable review period” means the period starting on the date the Administrator receives a notice under subsection (a)(1) and ending 90 da

For purposes of this subsection, the term "applicable savings bond" means a savings bond which— (A) is more than 3 years past its date of final maturity; (B) (i) is in pa

For purposes of this section, the term “applicable Secretary” means— (1) the Secretary of Housing and Urban Development, with respect to financial assistance administered by such S

For purposes of this subsection, the term “applicable section” means section 79, 106, 117(d), 125, 127, 129, 132, 137, 274(j), 505, or 4980B.

For purposes of paragraph (1)(B)(ii)(II), the term “applicable section 38 credits” means the credit allowed under section 38 for the taxable year which is properly allocable to— (A

In this subsection, the term “applicable sections of title 5” means— (A) subsections (b), (c) and (d) of section 4507 of title 5 ; and (B) subsections (b) and (c) of section 4507a

In this subsection, the term “applicable setting” means a physician’s office, a hospital outpatient department (including an emergency department), an ambulatory surgical center, a

The term “applicable severance from employment” means any severance from employment of a covered executive— (i) by reason of an involuntary termination of the executive by the empl

For purposes of the clause (i), the term “applicable share” means, with respect to any period, the natural gas allocable to such period if the gas were allocated ratably over the p

In this paragraph, the term “applicable site neutral payment rate” means— (I) for discharges in cost reporting periods beginning during fiscal years 2016 through 2019, the blended

The term "applicable site of service" means a site of service other than a site where the facility rate under the fee schedule under this subsection applies and other tha

Applicable small hub airport defined.—In clause (i)(II), the term "applicable small hub airport" means an airport designated as a small hub airport during— (I) the 3-year

The term "applicable State agency" means the State agency that has primary responsibility to enforce the requirements of the Safe Drinking Water Act in the State.

The term “applicable State authority” means, with respect to a health insurance issuer in a State, the State insurance commissioner or official or officials designated by the State

The term “applicable State court” means, with respect to any applicable State statute, a court of the State which enacted such statute.

For purposes of this section, the term “applicable State statute” means a statute providing for the entry of an order, judgment, or decree described in paragraph (2)(A) which is en

The term “applicable statute” means— (A) the Act or the title, part, section, or any other subdivision of an Act, as the case may be, that authorizes the appropriation for an appli

The term "applicable statutory premium recognition pattern" means the statutory premium recognition pattern— (I) which is in effect for the calendar year in which the pre

For purposes of subparagraph (D), the term “applicable stock price” means, with respect to any stock for which an option has been granted— (i) the closing price of such stock on th

The term “applicable straddle” means any straddle (within the meaning of section 1092(c)).

For purposes of this subsection, the term “applicable subsidy” means— (A) any direct or counter-cyclical payment under title I of the Food, Conservation, and Energy Act of 2008, or

For purposes of this paragraph, the term “applicable taxable year” means, with respect to any employer— (i) the first taxable year of the employer— (I) which includes any portion o

For purposes of this subchapter, the term "applicable tax-exempt organization" means—

For purposes of this paragraph, the term “applicable tax limit” means the limitation imposed by section 26(a) for the taxable year reduced by the sum of the credits allowable under

For purposes of this subsection, the term “applicable taxpayer” means any taxpayer who has been allowed a credit under section 48D(a) for any prior taxable year. / The term “applic

For purposes of this paragraph, the term “applicable threshold” means— (i) $450,000 in the case of subsection (a), (ii) $425,000 in the case of subsection (b), (iii) $400,000 in th

In this paragraph, the term “applicable threshold percentage” means— (i) in 2005, in the case of an average sales price for a drug or biological that exceeds widely available marke

The term "applicable trade or business" means any activity conducted on a regular, continuous, and substantial basis which, regardless of whether the activity is conducte

The term “applicable transaction” means, with respect to any applicable taxpayer, any significant transaction (as determined by the Secretary, in coordination with the Secretary of

“applicable treaty” means— (A) the Convention for the Suppression of Unlawful Seizure of Aircraft, done at The Hague on 16 December 1970; (B) the Convention for the Suppression of

For purposes of this subparagraph, the term “applicable voluntary early retirement incentive plan” means a voluntary early retirement incentive plan maintained by— (I) a local educ

The term “applicable wash sales transaction” means any transaction (or series of transactions) under which a nonresident alien individual, foreign corporation, or qualified investm

For the purposes of this subsection, the term “applicable year” means the most recent taxable year for which information is available in the Internal Revenue Service's taxpayer dat

The term “applicant” means any person who applies to a creditor directly for an extension, renewal, or continuation of credit, or applies to a creditor indirectly by use of an exis

For purposes of this section, the term “applicant for membership” includes a student enrolled, during a semester or other enrollment term, in a course which is part of Reserve Offi

The terms “individual's representative” and “applicant's representative” mean a parent, a family member, a guardian, an advocate, or an authorized representative of an individual o

The term “application” or “application for qualification” means the application provided for in section 77eee of this title or section 77ggg of this title , and includes any amendm

As used in this section, “application area” means any reasonable geographical area within which a deepwater port may be constructed and operated. Such application area shall not ex

the term "application for a deposit facility" means an application to the appropriate Federal financial supervisory agency otherwise required under Federal law or regulat

The term “application” or “application for qualification” means the application provided for in section 77eee of this title or section 77ggg of this title , and includes any amendm

The term “application for restructuring” means a written request— (A) from a borrower for the restructuring of a distressed loan in accordance with a preliminary restructuring plan

The term “applied research” means research that includes expansion of the findings of fundamental research to uncover practical ways in which new knowledge can be advanced to benef

The term “applied silvicultural assessment” means any vegetative or other treatment carried out for information gathering and research purposes. / The term “applied silvicultural a

The term “apportionment” includes unexpended apportionments made under prior authorization laws.

The term “appraisal” means a written statement independently and impartially prepared by a qualified appraiser setting forth an opinion of defined value of an adequately described

The terms “Appraisal Foundation” and “Foundation” means the Appraisal Foundation established on November 30, 1987, as a not for profit corporation under the laws of Illinois.

The term “appraisal management company” means, in connection with valuing properties collateralizing mortgage loans or mortgages incorporated into a securitization, any external th

The terms “Appraisal Subcommittee” and “subcommittee” mean the Appraisal Subcommittee of the Federal Financial Institutions Examination Council.

The terms “appraised value of the property”, “value of the property”, and “value” include the appraised value of a dwelling unit in a cooperative housing project of the type descri

Except as provided in paragraph (2), the term “appreciated financial position” means any position with respect to any stock, debt instrument, or partnership interest if there would

The term “appreciated property” means any property if the fair market value of such property on the day it was transferred to the decedent by gift exceeds its adjusted basis.

The question of importing any alien as a nonimmigrant under subparagraph (H), (L), (O), or (P)(i) of section 1101(a)(15) of this title (excluding nonimmigrants under section 1101(a

"appropriate amount of assets" means the amount by which the value of the nonforfeitable benefits to be transferred exceeds the amount of the employer's withdrawal liabil

The term “appropriate committee of Congress” means— (A) the Committee on Agriculture, Nutrition, and Forestry of the Senate; (B) the Committee on Agriculture of the House of Repres

The term “appropriate Committees” means the Committee on Environment and Public Works of the United States Senate and the Committee on Resources of the House of Representatives.

the term “appropriate committees of Congress” has the meaning given the term in section 602 of the Post-Katrina Emergency Management Reform Act of 2006; / Definition.—In this subpa

The term “appropriate congressional committee” means any committee of the House of Representatives or the Senate having legislative or oversight jurisdiction under the Rules of the

The term “appropriate congressional committees” means— (A) the Committee on Foreign Relations of the Senate; and (B) the Committee on Foreign Affairs of the House of Representative

The term “appropriate conservation project” means any project for the conservation, restoration, construction or rehabilitation of natural, cultural, historic, archaeological, recr

For purposes of this section, the term “appropriate consultation” means, with respect to the admission of refugees and allocation of refugee admissions, discussions in person by de

For purposes of this subsection, the term “appropriate court” means— (A) the United States district court before which proceedings under section 1341 or 1342 of this title are bein

The term “appropriate department or agency” means the department or agency of the United States Government that negotiates and enters into a qualifying non-binding instrument on be

Except as provided in regulations, for purposes of this subpart, the term "appropriate exchange rate" means— (1) in the case of an actual distribution of earnings and pro

The term “appropriate Federal banking agency”— (A) has the meaning given the term in section 1813 of title 12 ; (B) means the Board in the case of a noninsured State bank; and (C)

the term “appropriate Federal depository institutions regulatory agency” means, with respect to any depository institution or depository holding company, the agency referred to in

For purposes of this paragraph, the term “appropriate Federal financial institutions regulatory agency” means— (i) the appropriate Federal banking agency, as provided in section 18

the term “appropriate Federal financial supervisory agency” means— (A) the Comptroller of the Currency with respect to national banks and Federal savings associations (the deposits