United States Code

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.

For purposes of subparagraph (A), the term “taxable payment” means with respect to a covered expatriate any payment to the extent it would be includible in the gross income of the

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

For purposes of this subsection, the term “taxable portion” means, with respect to any distribution, that portion of the distribution which would be includible in the gross income

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.

The term “tax credit bond” means— (i) a qualified tax credit bond (as defined in section 54A(d)), 1 (ii) a build America bond (as defined in section 54AA(d)) 1 other than a qualifi

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 section, the term “tax-exempt eligible small employer” means an eligible small employer which is any organization described in section 501(c) which is exempt f

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 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”