United States Code

For purposes of this section, the term “adjusted taxable gifts” means the total amount of the taxable gifts (within the meaning of section 2503 as modified by section 2511) made by

For purposes of subparagraph (A), the term "adjusted taxable income" means taxable income increased by the sum of— (i) the amount allowed for the taxable year under parag

For purposes of subparagraph (A), the term “adjusted tax attributes” means the sum of the tax attributes described in subparagraphs (A), (B), (C), (D), (F), and (G) of subsection (

For purposes of subparagraph (B), the term “adjusted tax difference with respect to the estate” means the excess of what would have been the estate tax liability but for subsection

The term “adjusted value” means the value determined in accordance with Articles 1 through 8, Article 15, and the corresponding interpretive notes of the Agreement on Implementatio

The term “adjusted year” means the partnership taxable year to which the item being adjusted relates.

In the case of any regulated investment company, the term "adjustment" means— (A) any increase in the investment company taxable income of the regulated investment compan

Second. The term “Adjustment Board” means the National Railroad Adjustment Board created by this chapter.

The term “adjustment factor” means the ratio between the age of housing in the metropolitan city or urban county and the predicted age of housing in such city or county.

For purposes of this section and section 262m–1 of this title , the term “adjustment lending” means nonproject lending in support of structural macroeconomic reforms or sectoral ec

As used in this section, the term “adjustment percentage” means, with respect to a fiscal year, the percentage (if any) by which— (1) the average of the Consumer Price Index (as de

The term "adjustment year" means the partnership taxable year in which— (A) in the case of an adjustment pursuant to the decision of a court in a proceeding brought under

The term "administer" refers to the direct application of a controlled substance to the body of a patient or research subject by— (A) a practitioner (or, in his presence,

the term “administering agency” means the Agency for International Development;

The term "administering authority" means the administering authority described in section 1677(1) of this title. / The term “administering authority” has the meaning give

the term “administering body” means the entity provided for in section 2430g(c) of this title; / The term “administering body” means the entity provided for in section 2431g(c) of

“administering office” means the lowest unit of an agency responsible for managing a domestic assistance program.

“administering organization” means the recognized, voluntary, private sector, consensus standards body with specific experience in developing model residential building codes and s

The term “administering Secretaries” means the Secretaries of executive departments specified in section 1073 of this title as having responsibility for administering this chapter.

the term “Administration” means the National Aeronautics and Space Administration; / the term “Administration” means the National Credit Union Administration; / “Administration” me

The term “administrative access” means the unrestricted use of land and interests in land for ingress and egress by an agency of the United States (including a permittee, contracto

“administrative agency” means an authority as defined by section 551(1) of this title; and

The term “administrative assessment” means the fee established pursuant to subsection (d)(7)(D).

The term “administrative cost” means the cost of necessary administrative functions which— (i) the tribe or tribal organization incurs as a result of operating a tribal elementary

The term "administrative costs" means expenditures incurred in the performance of administrative functions under the vocational rehabilitation program carried out under s

The term "administrative expenses" means only those expenses related to assessing, negotiating, executing, and managing lease and easement transactions. The term does not

As used in this subsection, the term “administrative expenses of the receiver” includes— (A) the actual, necessary costs and expenses incurred by the receiver in preserving the ass

“administrative offset” means withholding funds payable by the United States (including funds payable by the United States on behalf of a State government) to, or held by the Unite

The term “administrative or clerical tasks” means the receipt, collection, and distribution of information common for the processing or underwriting of a loan in the mortgage indus

In this section, the term “administrative organization” means a nonprofit private organization that enters into an agreement with the Corporation to carry out this section.

“administrative procedure” means procedure used in carrying out an administrative program and is to be broadly construed to include any aspect of agency organization, procedure, or

The term “administrative proceeding” means any procedure or other action before the Internal Revenue Service. / “administrative proceeding” means any Department of the Interior age

“administrative program” includes a Federal function which involves protection of the public interest and the determination of rights, privileges, and obligations of private person

The term “administrative review” means a review open to the participation of the parents of the child, conducted by a panel of appropriate persons at least one of whom is not respo

Definition.—In this section, the term "administrative services and support" includes base or installation support services, office space, utilities, copying services, fir

the term “Administrator” means the Administrator of the Federal Emergency Management Agency; / the term “Administrator” means the Administrator of the National Aeronautics and Spac

“Administrator of FEMA” means the Administrator of the Federal Emergency Management Agency; / The terms “Administrator of FEMA”, “career fire department”, “combination fire departm

The terms “admission” and “admitted” mean, with respect to an alien, the lawful entry of the alien into the United States after inspection and authorization by an immigration offic

The terms “admission” and “admitted” mean, with respect to an alien, the lawful entry of the alien into the United States after inspection and authorization by an immigration offic

“adolescent” means an individual under the age of nineteen; and

The terms “adoption” or “adopted” mean legal adoption prior to the time of the injury.

The terms “adoption” or “adopted” mean legal adoption prior to the time of the injury.

The term “adoption assistance agreement” means a written agreement, binding on the parties to the agreement, between the State agency, other relevant agencies, and the prospective

The term “adoption organization” means a national, regional, or local organization— (i) among whose primary purposes are adoption; (ii) that is knowledgeable in all elements of the

The term “adoption promotion and support services” means services and activities designed to encourage more adoptions out of the foster care system, when adoptions promote the best

The term “adoption service” means— (A) identifying a child for adoption and arranging an adoption; (B) securing necessary consent to termination of parental rights and to adoption;

The term “adult” means an individual who— (A) has attained the age of 16 years; or (B) has attained an age that is greater than the age of compulsory school attendance under an app

the term “adult attendant” means an adult described in subsection (i) who accompanies a child throughout the judicial process for the purpose of providing emotional support;

In this section, the term "adult child with a disability" means a child who—

The term “adult correctional institution” means a facility in which persons (including persons under 21 years of age) are confined as a result of a conviction for a criminal offens

the term “adult day care center” means any public agency or private nonprofit organization, or any proprietary title XIX or title XX center, which— (i) is licensed or approved by F

The term “adult education” means services or instruction below the postsecondary level for individuals— (A) who have attained 16 years of age; (B) who are not enrolled or required

The term "adult education and literacy activities" means activities described in section 9241(b) of this title. / The terms "adult education" and "adult ed

the term “adult inmate” means an individual who— (A) has reached the age of full criminal responsibility under applicable State law; and (B) has been arrested and is in custody for

The term “adult protective services” means such services provided to adults as the Secretary may specify and includes services such as— (A) receiving reports of adult abuse, neglec

The term “adult service program” means a program that provides services to, or is otherwise substantially involved with the major life functions of, individuals with disabilities.

The terms “adults with a serious mental illness” and “children with a serious emotional disturbance” have the meanings given such terms under section 300x–1(c)(1) of this title.

The term “adult volunteer” means an individual, such as an older adult, an individual with a disability, a parent, or an employee of a business or public or private nonprofit organ

The term “adult with a special need” means a person 18 years of age or older who requires care or supervision to— (A) meet the person's basic needs; (B) prevent physical self-injur

The term “ad valorem” includes ad valorem equivalent. Whenever any limitation on the amount by which or to which any rate of duty may be decreased or increased pursuant to a trade

The term “ad valorem equivalent” means the ad valorem equivalent of a specific rate or, in the case of a combination of rates including a specific rate, the sum of the ad valorem e

“advanced automobile propulsion system” means an energy conversion system, including engine and drive train, which utilizes advanced technology and is suitable for use in an advanc

the term “advanced battery technology” means electrochemical storage devices and systems, including fuel cells, and associated technology necessary to charge, discharge, recharge,

The term “advanced biofuel” means fuel derived from renewable biomass other than corn kernel starch. / Subject to subparagraph (A), the term “advanced biofuel” includes— (i) biofue

The term “advanced coal-based generation technology” means a technology which meets the requirements of subsection (f).

The term "advanced communications services" means— (A) interconnected VoIP service; (B) non-interconnected VoIP service; (C) electronic messaging service; (D) interoperab

As used in this subsection, the term “advanced degree programs in clinical investigation” means programs that award a master's or Ph.D. degree in clinical investigation after 2 or

In this subsection, the term “advanced diagnostic imaging services” includes— (i) diagnostic magnetic resonance imaging, computed tomography, and nuclear medicine (including positr

The term “advanced education” means education or training above the secondary school level but does not include technical training provided to a member of the armed forces to quali

For purposes of this section, the term “advanced education nurses” means individuals trained in advanced degree programs including individuals in combined R.N./graduate degree prog

“advanced electric or hybrid vehicle” means a vehicle which— (A) minimizes the total amount of energy to be consumed with respect to its fabrication, operation, and disposal, and r

The term “advanced energy methods and technologies” means all methods and technologies that promote energy efficiency and conservation, including distributed generation technologie

The term “advanced insulation” means insulation that has an R value of not less than R35 per inch.

In this subsection, the term “advance directive” means a written instruction, such as a living will or durable power of attorney for health care, recognized under State law (whethe

In this section, the term “advanced manufacturing” means manufacturing through the use of interconnected, advanced technologies throughout the design and manufacturing process that

the term “advanced manufacturing technology” means processes, equipment, techniques, practices, and capabilities that are applied for the purpose of— (A) improving the productivity

the term “advanced materials” means materials that are processed, synthesized, fabricated, and manufactured to develop high performance properties that exceed the corresponding pro

For purposes of this section, the term "advanced mine safety equipment property" means any of the following:

In this subsection, the term “advanced modeling technology” means an available or developing technology, including 3-dimensional digital modeling, that can— (A) accelerate and impr

For purposes of paragraph (1), the term “advanced nuclear facility” means any nuclear facility the reactor design for which is approved after December 31, 1993, by the Nuclear Regu

The term “advanced nuclear power facility” means any advanced nuclear facility— (A) which is owned by the taxpayer and which uses nuclear energy to produce electricity, and (B) whi

The term “advanced nuclear reactor” means— (A) a nuclear fission reactor, including a prototype plant (as defined in sections 50.2 and 52.1 of title 10, Code of Federal Regulations

the term “advanced nuclear reactor technologies” means— (A) advanced light water reactors that may be commercially available in the near-term, including but not limited to mid-size

The term “Advanced Placement or International Baccalaureate course” means— (A) a course of college-level instruction provided to secondary school students, terminating in an examin

The term “advanced placement test” means an advanced placement test administered by the College Board or approved by the Secretary.

Advanced Qualification Program Defined.—In this section, the term “advanced qualification program” means an alternative method for qualifying, training, certifying, and ensuring th

The term “advanced research and development” has the meaning given such term in section 247d–7e(a) of this title . / The term “advanced research and development” means, with respec

Advanced shipbuilding technology.—The term “advanced shipbuilding technology” includes— (A) numerically controlled machine tools, robots, automated process control equipment, compu

The term “advanced solid-state lighting” means a semiconducting device package and delivery system that produces white light using externally applied voltage.

The term “advanced technology user facility” means a nanotechnology research and development facility supported, in whole or in part, by Federal funds that is open to all United St

The term "advanced technology vehicle" means— (A) an ultra efficient vehicle or a light duty vehicle that meets— (i) the Bin 5 Tier II emission standard established in re

The term “advanced television services” means television services provided using digital or other advanced technology as further defined in the opinion, report, and order of the Co

The term “advanced training” means the training and instruction offered in the Senior Reserve Officers’ Training Corps to students enrolled in an advanced education program beyond

In this section, the term “advanced transmission technology” means a technology that increases the capacity, efficiency, or reliability of an existing or new transmission facility,

The term “advanced truck stop electrification system” means a stationary system that delivers heat, air conditioning, electricity, or communications, and is capable of providing ve

The term “advanced workplace practices” means innovations in work organization and performance, including high-performance workplace systems, flexible production techniques, qualit

The term “advanced workplace technologies” includes— (A) numerically controlled machine tools, robots, automated process control equipment, computerized flexible manufacturing syst

The term “advance funding actuarial cost method” or “actuarial cost method” means a recognized actuarial technique utilized for establishing the amount and incidence of the annual

The term "advance payment" means any payment— (i) the full inclusion of which in the gross income of the taxpayer for the taxable year of receipt is a permissible method

The term "adversarial capital flow" means an investment by— (A) the government of a country that is an adversary of the United States; or (B) an entity organized under th