United States Code

For purposes of subparagraph (A), the term “academic health center” means an entity— (i) which is described in section 170(b)(1)(A)(iii), (ii) which receives (during the calendar y

The term “program”, unless the context otherwise requires, and except when used as part of the term “academic program”, means a program described in section 12523(a) of this title

“academic year” means a regular school year, consisting of two semesters; / The term “academic year” means an academic year or its equivalent, as determined by the Administrator. /

“Academy” means the National Academy for Fire Prevention and Control; / Academy.—The term “Academy” means the United States Merchant Marine Academy located at Kings Point, New York

In this section, the term “academy cadet or midshipman” means— (1) a cadet of the United States Military Academy; (2) a midshipman of the United States Naval Academy; (3) a cadet o

Covered Programs.—In this section, the term “Academy mixed-funded athletic or recreational extracurricular program” means an athletic or recreational extracurricular program of the

The term “accelerated nursing degree program” means a program of education in professional nursing offered by an accredited school of nursing in which an individual holding a bache

For purposes of this subsection, the term “accelerated policyholder dividends deduction” means the amount which (but for this subsection) would be determined for the taxable year u

For the purposes of this paragraph, the term “acceptable measures” includes use of cost containment measures, curtailment of vendor abuse, and breastfeeding promotion activities.

the term “acceptance point” means the point at which nonpriority bypass mail originates;

the term “accepted card or other means of access” means a card, code, or other means of access to a consumer's account for the purpose of initiating electronic fund transfers when

The term “accepted credit card” means any credit card which the cardholder has requested and received or has signed or has used, or authorized another to use, for the purpose of ob

The term “access code” means a sequence of numbers that, when dialed, connect the caller to the provider of operator services associated with that sequence.

“Access device” means any card, plate, code, account number, or other means of access, including point of sale devices, that can be used, alone or in conjunction with another acces

“accessible” means accessible to handicapped and elderly individuals for the purpose of voting or registration, as determined under guidelines established by the chief election off

the terms “accessible format”, “authorized entity”, and “eligible person” have the meanings given those terms in section 121 of title 17 ; and / "accessible format" means

The term “accessible surface” means an interior or exterior surface painted with lead-based paint that is accessible for a young child to mouth or chew. / The term “accessible surf

The term “access software” means software (including client or server software) or enabling tools that do not create or provide the content of the communication but that allow a us

The term “access software provider” means a provider of software (including client or server software), or enabling tools that do any one or more of the following: (A) filter, scre

Access to jobs project.—The term “access to jobs project” means a project relating to the development and maintenance of transportation services designed to transport welfare recip

the term “accident” means a sudden accident, or a natural event culminating in an accident, that results in death incurred at a discrete location by at least 75 natural persons; an

The term “accidental release” means an unanticipated emission of a regulated substance or other extremely hazardous substance into the ambient air from a stationary source.

The term “accident year” means the calendar year in which the incident occurs which gives rise to the related unpaid loss.

The term "accommodation" includes an agreement to defer 1 or more payments, make a partial payment, forbear any delinquent amounts, modify a loan or contract, or any othe

The term “accompanying the Armed Forces outside the United States” means— (A) a dependent of— (i) a member of the Armed Forces; (ii) a civilian employee of the Department of Defens

The term “accompanying the Federal Government outside the United States” means— (A) a dependant of— (i) a civilian employee of the Federal Government; or (ii) a Federal contractor

The term “account” means an item for which appropriations are made in any appropriation Act and, for items not provided for in appropriation Acts, such term means an item for which

“accountable owner” means any individual who on October 10, 1991, owned directly or indirectly through the application of section 318 of title 26 more than 50 percent of the total

The term “accountant” means accountant authorized under applicable law to practice public accounting, and includes professional accounting association, corporation, or partnership,

The term “account beneficiary” means the individual on whose behalf the health savings account was established.

For purposes of this section, the term “account benefits ratio” means, with respect to any fiscal year, the amount determined by the Railroad Retirement Board by dividing the fair

The term “account holder” means the individual on whose behalf the Archer MSA was established.

The term “accreditation body” means a body that has been approved by the Secretary under subsection (e)(1)(A) to accredit mammography facilities.

The term “accredited” means currently certified by a nationally recognized accrediting agency or making satisfactory progress toward achieving accreditation.

The term “accredited agency” means an agency accredited under subchapter II to provide adoption services in the United States in cases subject to the Convention.

The term “accredited asbestos contractor” means a person accredited pursuant to the provisions of section 2646 of this title .

In this section, the term “accredited institution” means a civilian college or university or a trade, technical, or vocational school in the United States (including the District o

The term “accredited investor” shall mean— (i) a bank as defined in section 77c(a)(2) of this title whether acting in its individual or fiduciary capacity; an insurance company as

“accredited laboratory” means a fastener testing facility used to perform end-of-line testing required by a consensus standard or standards to verify that a lot of fasteners confor

The term “accredited language training program” means a language training program that is accredited by an accrediting agency recognized by the Secretary of Education.

For purposes of this section, the term “accredited law school” means any law school which is accredited by a nationally recognized accrediting agency or association approved by the

The term “accredited standards development organization” means an entity composed of industry members which has been accredited by an institution vested with the responsibility for

The term “accrediting entity” means an entity designated under section 14922(a) of this title to accredit agencies and approve persons under subchapter II.

Except as otherwise provided in regulations prescribed by the Secretary, the term “accrual period” means a 6-month period (or shorter period from the date of original issue of the

For purposes of this section, the term “accrued benefit” means— (i) in the case of a defined benefit plan, the employee's accrued benefit determined under the plan and, except as p

The term “accrued interest” means interest accrued on accrued royalties, as described in subsection (d)(3)(H)(ii).

The term “accrued liability” means the excess of the present value, as of a particular valuation date of a pension plan, of the projected future benefit costs and administrative ex

The term “accrued royalties” means royalties accrued for the reproduction or distribution of a musical work (or share thereof) in a covered activity, calculated in accordance with

Except as otherwise provided in this paragraph, the term “accumulated adjustments account” means an account of the S corporation which is adjusted for the S period in a manner simi

For purposes of this section the term “accumulated annual leave” means unused accrued annual leave carried forward from one leave year into a succeeding leave year, and the term “a

For purposes of this subsection, the term “accumulated contribution” means the total of— (i) all mandatory contributions made by the employee, (ii) interest (if any) under the plan

For purposes of this subsection, the term “accumulated contributions” means the total of— (i) all mandatory contributions made by the employee, (ii) interest (if any) under the pla

The term “accumulated deductible employee contributions” means the deductible employee contributions— (i) increased by the amount of income and gain allocable to such contributions

For purposes of clause (i), the term “accumulated effectively connected earnings and profits” means the excess of— (I) the aggregate effectively connected earnings and profits for

The term “accumulated funding deficiency” has the meaning given such term in section 431(a). / The term “accumulated funding deficiency” has the meaning given to such term by secti

The term “accumulated post-1986 deferred foreign income” means the post-1986 earnings and profits except to the extent such earnings— (A) are attributable to income of the specifie

For purposes of this subtitle, the term “accumulated taxable income” means the taxable income, adjusted in the manner provided in subsection (b), minus the sum of the dividends pai

For purposes of this subpart, except as provided in subsection (c), the term "accumulation distribution" means, for any taxable year of the trust, the amount by which—

The term “accuser” means a person who signs and swears to charges, any person who directs that charges nominally be signed and sworn to by another, and any other person who has an

The term “ACDA” means the United States Arms Control and Disarmament Agency.

For purposes of this subchapter the term “acid precipitation” means the wet or dry deposition from the atmosphere of acid chemical compounds.

“acknowledge” means making— (A) an acknowledgment or notarization before a notary public or other official authorized by a law of the United States or a State to take acknowledgmen

The term “acquire” has the meaning given to such term in section 1823(f)(8) of this title . / For purposes of this subsection, the term “acquire” means to acquire, directly or indi

the term “acquired” means leased for a period of sixty continuous days or more, or purchased;

The term “acquired immunodeficiency syndrome and related diseases” has the meaning given such term in section 12902 of this title. / The term “acquired immunodeficiency syndrome an

For purposes of this section, the term “acquiring agency” means— (1) a State agency (as defined in section 4601(3) of this title) which has the authority to acquire property by emi

The term “acquisition” has the meaning provided in section 131 of title 41. / In this part, the term “acquisition” has the meaning provided in section 131 of title 41. / The term “

The term “acquisition cost” means the cost of acquiring the residence as a completed residential unit. / In the case of a qualified rehabilitation loan, for purposes of subsection

The term “acquisition date” means, with respect to any corporation, the first day on which there is a qualified stock purchase with respect to the stock of such corporation. / The

For purposes of this paragraph, the term “acquisition discount” means the excess of the stated redemption price at maturity over the taxpayer's basis for the obligation. / The term

The term “acquisition function” has the meaning given that term under section 1721(a) of this title .

The term “acquisition indebtedness” means any indebtedness which— (I) is incurred in acquiring, constructing, or substantially improving any qualified residence of the taxpayer, an

The term “Acquisition Planning District” means the Sonoita Valley Acquisition Planning District established by section 460 ooo –1(a) of this title.

Acquisition support agencies.—The term “acquisition support agencies” means Defense Agencies and Department of Defense Field Activities that carry out and provide support for acqui

The term “acquisition workforce” means the persons serving in acquisition positions within the Department of Defense, as designated pursuant to section 1721(a) of this title . / Th

The term “Act” means the Federal Election Campaign Act of 1971 as amended. / “Act” means Commodity Exchange Act; / For purposes of this section, the term “Act” means the Consumer P

The term “action team” means a rural natural resources and economic diversification action team established by the Secretary pursuant to section 6613(b) of this title.

the term “activated channels” means those channels engineered at the headend of a cable system for the provision of services generally available to residential subscribers of the c

Activation lock.—The term "activation lock" means a control mechanism (either a physical device directly on the water heater or a control system integrated into the water

For purposes of this section, the term “active business computer software royalties” means any royalties— (A) received by any corporation during the taxable year in connection with

In this section, the terms “active duty” and “veteran” have the meaning given those terms in section 101 of title 38 . / The term “active duty” means full-time duty in the active m

The terms “fraud alert” and “active duty alert” mean a statement in the file of a consumer that— (A) notifies all prospective users of a consumer report relating to the consumer th

The terms "active-duty family member category", "retired category", and "reserve and young adult category" mean the respective categories of TRICARE S

The term “active duty for a period of more than 30 days” means active duty under a call or order that does not specify a period of 30 days or less. / The term “active duty for a pe

The term "active duty for training" means— (A) full-time duty in the Armed Forces performed by Reserves for training purposes; (B) full-time duty for training purposes pe

The term “active-duty list” means a single list for the Army, Navy, Air Force, Marine Corps, or Space Force (required to be maintained under section 620 of this title ) which conta

The term “active duty military consumer” means a consumer in military service who— (A) is on active duty (as defined in section 101(d)(1) of title 10 ) or is a reservist performing

The term “active duty relocated individual” means an individual— (A) who— (i) is enrolled under the State plan (or waiver of such plan); or (ii) with respect to an individual descr

The term “active duty veteran” means any veteran eligible for the benefits of this chapter other than a Reservist.

The Secretary shall permit the owner of any farm to which a Flue-cured tobacco allotment or quota is assigned to sell, for use on another farm in the same county, all or any part o

For purposes of clause (i), the term “active foreign business income” means gross income which— (I) is derived from sources outside the United States (as determined under this subc

Except as provided in paragraph (1)(B)(iv), the term “active foreign business percentage” means, with respect to any existing 80/20 company, the percentage which— (A) the active fo

The term “Active Guard and Reserve” means a member of a reserve component who is on active duty pursuant to section 12301(d) of this title or, if a member of the Army National Guar

The term “active Guard and Reserve duty” means active duty performed by a member of a reserve component of the Army, Navy, Air Force, or Marine Corps, or full-time National Guard d

The term “active ingredient” means— (1) in the case of a pesticide other than a plant regulator, defoliant, desiccant, or nitrogen stabilizer, an ingredient which will prevent, des

The term “active management” means the making of the management decisions of a business (other than the daily operating decisions).

The term "active military, naval, air, or space service" includes— (A) active duty; (B) any period of active duty for training during which the individual concerned was d

The term “active mode” means the mode of operation when an external power supply is connected to the main electricity supply and the output is connected to a load. / The term “acti

The term “active MSA participant” means, with respect to any taxable year, any individual who is the account holder of any Archer MSA into which any contribution was made which was

For purposes of this subsection, the term “active participant” means, with respect to any plan year, an individual— (A) who is an active participant in— (i) a plan described in sec