United States Code

The term “pollution” means the man-made or man-induced alteration of the chemical, physical, biological, and radiological integrity of water.

“pollution control facilities” means such property (both real and personal) as the Administration in its discretion determines is likely to help prevent, reduce, abate, or control

The term “pollution liability” means liability for injuries arising from the release of hazardous substances or pollutants or contaminants.

The term “polychlorinated biphenyls” has the meaning given that term under section 6(e) of the Toxic Substances Control Act ( 15 U.S.C. 2605(e) ).

The term "polyfluoroalkyl substance" means a man-made chemical containing a mix of fully fluorinated carbon atoms, partially fluorinated carbon atoms, and nonfluorinated

The term “polygraph” means an instrument that— (A) records continuously, visually, permanently, and simultaneously changes in cardiovascular, respiratory, and electrodermal pattern

In this section, the term “Polygraph Review” means the review of the Committee to Review the Scientific Evidence on the Polygraph of the National Academy of Sciences.

The term "polymeric backsheet" means a sheet on the back of a solar module which acts as an electric insulator and protects the inner components of such module from the s

The term "Pool" means a pool established in accordance with subsection (d).

The term “pooled employer plan” means a plan— (i) which is an individual account plan established or maintained for the purpose of providing benefits to the employees of 2 or more

The term “pooled financing bond” means any bond issued as part of an issue more than $5,000,000 of the proceeds of which are reasonably expected (at the time of the issuance of the

The term “pooled fund” means an unemployment fund or any part thereof (other than a reserve account or a guaranteed employment account) into which the total contributions of person

The term “pooled investment vehicle” means— (A) any investment company, as defined in section 3(a) of the Investment Company Act of 1940 ( 15 U.S.C. 80a–3(a) ); or (B) any company

For purposes of this subsection, the term "pooled plan provider" means, with respect to any plan, a person who— (i) is designated by the terms of the plan as a named fidu

The term “pool heater” means an appliance designed for heating nonpotable water contained at atmospheric pressure, including heating water in swimming pools, spas, hot tubs and sim

In this section, the term “poor air quality area” means an area— (1) that is subject to the national ambient air quality standards promulgated by the Administrator of the Environme

The term “popcorn” means unpopped popcorn (Zea Mays L) that is— (A) commercially grown; (B) processed in the United States by shelling, cleaning, or drying; and (C) introduced into

The term “poppy straw” means all parts, except the seeds, of the opium poppy, after mowing.

The term “population” means population according to the most recent United States census population estimates available at the start of the relevant fiscal year. / "population

The term “population density” means population divided by land area in square miles.

The term "population group" means a group, for purposes of calculating cancer rates, defined by factors such as race, ethnicity, age, or gender.

The term "population-losing community" means any county in which the net population loss is at least 7 percent from April 1, 1980 to April 1, 1990, as reported by the Bur

The term "population specific organization" means a nonprofit, nongovernmental organization that primarily serves members of a specific underserved population and has dem

The term "population specific services" means victim-centered services that address the safety, health, economic, legal, housing, workplace, immigration, confidentiality,

The term “population stock” or “stock” means a group of marine mammals of the same species or smaller taxa in a common spatial arrangement, that interbreed when mature.

The term “porcine animal” means a swine raised for— (A) feeder pigs; (B) seedstock; or (C) slaughter.

The term “pork” means the meat of a porcine animal. / The term “pork” means the meat of a porcine animal. / The term “pork” means the flesh of a porcine animal.

The term “pork product” means a product or byproduct produced or processed in whole or in part from pork. / The term “pork product” means a product or byproduct produced or process

The term “port” means any channel or harbor (or component thereof) in the United States, which— (i) is not an inland waterway, and (ii) is open to public navigation. / The term “po

The term “portability” means a system that enables program benefits in the form of an electronic benefit transfer card to be used in any State by a household to purchase food at a

In this section, the term “portable career” includes an occupation identified by the Secretary of Defense, in consultation with the Secretary of Labor, as requiring education and t

In this section, the term "portable fuel container" means any container or vessel (including any spout, cap, and other closure mechanism or component of such container or

The term “port engineer concerned” means, with respect to a naval vessel, the technical expert on the condition of such vessel responsible for advising on repairs and related stand

The term “portfolio acquisition executive” means an individual described in section 1732(a) of this title .

The term “portfolio assets” means, with respect to any savings association, the total assets of the savings association, minus the sum of— (i) goodwill and other intangible assets;

The term “portfolio indebtedness” means any indebtedness directly attributable to investment in the portfolio stock.

For purposes of this subsection, the term “portfolio interest” means any interest (including original issue discount) which— (A) would be subject to tax under subsection (a) but fo

“portfolio investment” means any international investment which is not direct investment.

The term “portfolio stock” means any stock of a corporation unless— (A) as of the beginning of the ex-dividend date, the taxpayer owns stock of such corporation— (i) possessing at

For purposes of this subsection, the term “portion” means only the terms and benefits under a life insurance contract or annuity contract that are in addition to the terms and bene

The term "port or place of destination" means a port or place to which a vessel is bound to anchor or moor.

The term “portraiture” includes portraits and reproductions thereof made by any means or process, whether invented or developed heretofore or hereafter.

The term "Port State Measures Agreement" means the Agreement on Port State Measures to Prevent, Deter, and Eliminate Illegal, Unreported, and Unregulated Fishing set fort

The term "port use" means— (A) the loading of commercial cargo on, or (B) the unloading of commercial cargo from, a commercial vessel at a port.

“position” means the work, consisting of the duties and responsibilities, assignable to an employee; / For the purpose of this subsection, the term “position” means— (A) a position

the term “position data”— (A) means data on financial assets or liabilities held on the balance sheet of a financial company, where positions are created or changed by the executio

The term “position of the United States” means— (A) the position taken by the United States in a judicial proceeding to which subsection (a) applies, and (B) the position taken in

“position subject to this subchapter” means any position under a covered pay schedule;

The term “positive train control system” means a system designed to prevent train-to-train collisions, over-speed derailments, incursions into established work zone limits, and the

The term “positron emission tomography drug” has the meaning given to the term “compounded positron emission tomography drug” in section 321(ii) of this title , except that paragra

In this subsection, the terms "awaiting testing" and "possession" have the meanings given those terms in subsection (n). / In this subsection, the terms “awaiti

The term “possession corporation” means a domestic corporation for which the election provided in subsection (a) is in effect.

For purposes of this subsection, the term “possession income” means, with respect to any possession, the income referred to in subsection (a)(1)(A) determined with respect to that

For purposes of this paragraph, the term “possession income taxes” means any taxes of a possession of the United States which are treated as not being income, war profits, or exces

The term "possession of the United States" means any possession of the United States which is not named in paragraph 1 (b) of this section. / The term “possession of the

The term “possessions” includes the Virgin Islands, Guam, American Samoa, and the Guano Islands, so long as they remain possessions, but does not include any Commonwealth. / The te

For purposes of this section, the term “possession sales” means the aggregate sales or other dispositions for the taxable year to persons who are not members of the affiliated grou

For purposes of clause (i), the term “post-1986 earnings and profits” means earnings and profits which were accumulated in taxable years of such company beginning after December 31

The term “post-1986 foreign income taxes” means the sum of— (A) the foreign income taxes with respect to the taxable year of the foreign corporation in which the dividend is distri

The term "post-1986 undistributed earnings" means the amount of the earnings and profits of the foreign corporation (computed in accordance with sections 964(a) and 986)

For purposes of this subsection, the term “post-1986 undistributed U.S. earnings” means the portion of the post-1986 undistributed earnings which is attributable to— (A) income of

In this paragraph, the term “Post-9/11 Global Operations period” means the period of the Persian Gulf War beginning on September 11, 2001, and ending on the date thereafter prescri

The term “Post 9/11 Global Operations theaters” means Afghanistan, Iraq, or any other theater in which the Global War on Terrorism Expeditionary Medal is awarded for service.

The terms “post-acute care provider” and “PAC provider” mean— (i) a home health agency; (ii) a skilled nursing facility; (iii) an inpatient rehabilitation facility; and (iv) a long

The term “postal property” means any property owned or leased by the Postal Service. / The term “postal property” means any property owned or leased by the United States Postal Ser

the term "Postal Service" means the United States Postal Service; / “Postal Service” means the United States Postal Service established by section 201 of this title; / “p

the term "Postal Service annuitant" means an annuitant enrolled in a health benefits plan under this chapter whose Government contribution is required to be paid under se

the term "Postal Service employee" means an employee of the Postal Service enrolled in a health benefits plan under this chapter whose Government contribution is paid by

the term "Postal Service Medicare covered annuitant" means an individual who— (A) is a Postal Service annuitant; and (B) is a covered Medicare individual;

(1) In this subsection, the term "Postal surplus or supplemental liability" means the estimated difference, as determined by the Office, between— (A) the actuarial presen

The term “post-authorization change report” has the meaning given such term in section 2282e(d) of this title . / In this section, the term “post-authorization change report” inclu

The term "post-authorization study" means— (i) a feasibility report developed under section 2282 of this title; (ii) a feasibility study, as defined in section 2215(d) of

The term “post-baccalaureate” means a program of instruction for individuals who have completed a baccalaureate degree, that does not lead to a graduate degree, and that consists o

The term “post-change year” means any taxable year ending after the change date.

The term "postclosure maintenance" means any activity undertaken at a closed solid waste management facility on Indian land or on Alaska Native land to maintain the integ

The term “post-consumer materials management” has the meaning given such term in section 4201 of this title . / The term "post-consumer materials management" means the sy

For purposes of this paragraph, the term “post-December ordinary loss” means the excess (if any) of— (i) the ordinary losses not described in subparagraph (E)(i) and attributable t

The term “post-December reported amount” means the aggregate reported amount determined by taking into account only dividends paid after December 31 of the taxable year. / The term

The term “postgraduate physician training program” includes a residency training program.

The term “post-hospital extended care services” means extended care services furnished an individual after transfer from a hospital in which he was an inpatient for not less than 3

The term “post-institutional home health services” means home health services furnished to an individual— (A) after discharge from a hospital or critical access hospital in which t

“postmaster” means an individual who is the manager in charge of the operations of a post office, with or without the assistance of subordinate managers or supervisors;

"postmasters' organization" means an organization recognized by the Postal Service under subsection (b) as representing at least 20 percent of postmasters; and

The term “postnatally diagnosed condition” means any health condition identified during the 12-month period beginning at birth.

For purposes of this paragraph, the term “post-October capital loss” means— (i) any net capital loss attributable to the portion of the taxable year after October 31, or (ii) if th

For purposes of this paragraph, the term “post-October specified loss” means the excess (if any) of— (i) the specified losses (as defined in section 4982(e)(5)(B)(ii)) attributable

The term “postpartum condition” means postpartum depression or postpartum psychosis.

the term "post-partum recovery" means the first 12-week period of post-partum recovery after giving birth;

The term “postpartum recovery” means the 12-week period, or longer as determined by the healthcare professional responsible for the health and safety of the prisoner, following del

“Postpartum women” means women up to six months after termination of pregnancy.

The term “post-secondary educational expenses” means— (i) tuition and fees required for the enrollment or attendance of a student at an eligible educational institution, and (ii) f

the term "postsecondary educational expenses" means any of the expenses that are included as part of the cost of attendance of a student, as defined under section 472 of

In this section, the term “postsecondary educational institution” means a school or other educational institution that is intended to provide students with a course of instruction

The term “postsecondary education and training opportunities” means any postsecondary program of education, including apprenticeships and on-job training, for which the Secretary o

For the purpose of this section, the term “postsecondary vocational institution” means a school that— (A) provides an eligible program of training to prepare students for gainful e

The term “post-storm assessment” means a scientific assessment produced and certified by the Administrator to determine the magnitude, timing, and spatial variations of winds, rain

For purposes of this subchapter, the term “post-termination transition period” means— (A) the period beginning on the day after the last day of the corporation's last taxable year

The term “post-transaction third party seller” means a person that— (A) sells, or offers for sale, any good or service on the Internet; (B) solicits the purchase of such goods or s

The term “potatoes” means all varieties of Irish potatoes grown by producers in the 50 States of the United States, and grown in foreign countries and imported into the United Stat

The term “potential additional taxes” means, with respect to any State for any taxable year, the aggregate amount of the additional tax which would be payable under this chapter fo