United States Code

The term “DC Zone asset” means— (A) any DC Zone business stock, (B) any DC Zone partnership interest, and (C) any DC Zone business property. / The term “DC Zone asset” includes any

For purposes of this section, the term "DC Zone business" means any enterprise zone business (as defined in section 1397C), determined—

The term “DC Zone business property” means tangible property if— (i) such property was acquired by the taxpayer by purchase (as defined in section 179(d)(2)) after December 31, 199

The term “DC Zone business stock” means any stock in a domestic corporation which is originally issued after December 31, 1997, if— (i) such stock is acquired by the taxpayer, befo

The term "DC Zone partnership interest" means any capital or profits interest in a domestic partnership which is originally issued after December 31, 1997, if— (A) such i

The term “dealer” means any person, not a market agency, engaged in the business of buying or selling in commerce livestock, either on his own account or as the employee or agent o

The term “dealer disposition” means any of the following dispositions: (A) Any disposition of personal property by a person who regularly sells or otherwise disposes of personal pr

The term “dealer equity option” means, with respect to an options dealer, any listed option which— (A) is an equity option, (B) is purchased or granted by such options dealer in th

For purposes of this subsection, the term “disqualified debt instrument” does not include indebtedness issued by a dealer in securities (or a related party) which is payable in, or

The term “dealer securities futures contract” means, with respect to any dealer, any securities futures contract, and any option on such a contract, which— (i) is entered into by s

The term “deal in” includes making, taking, buying, selling, redeeming, or collecting. / The term “deal in” includes making, taking, buying, selling, redeeming, or collecting. / Th

the term “dean” means the dean of an accredited school or college of veterinary medicine;

The term “death benefit” means the amount payable by reason of the death of the insured (determined without regard to any qualified additional benefits).

For purposes of this section, the term “Death Master File” means information on the name, social security account number, date of birth, and date of death of deceased individuals m

The term “debar” means to exclude, pursuant to established administrative procedures, from Government contracting and subcontracting for a specified period of time commensurate wit

The term “debit” refers to the net total amount, when positive, by which costs recorded on the PAYGO scorecards for a fiscal year exceed savings recorded on those scorecards for th

The term “debit card” means any card issued by a financial institution to a consumer for use in initiating an electronic fund transfer from the account of the consumer at such fina

As used in this section, the term “debit instrument” means a card, code, or other device, other than a check, draft, or similar paper instrument, by the use of which a person may i

The term "debt" means liability on a claim. / The term “debt” means any obligation or alleged obligation of a consumer to pay money arising out of a transaction in which

The term “debt bondage” means the status or condition of a debtor arising from a pledge by the debtor of his or her personal services or of those of a person under his or her contr

The term “debt collector” means any person who uses any instrumentality of interstate commerce or the mails in any business the principal purpose of which is the collection of any

To the extent provided in advance by appropriations Acts, local currencies or other assets resulting from government-to-government debt conversions may be made available to the Fou

The term “debt financed portfolio stock” means any portfolio stock if at some time during the base period there is portfolio indebtedness with respect to such stock.

The term “debt-financed property” means any property with respect to which there is an acquisition indebtedness (as defined in clause (ii)) on the date of the decedent's death. / F

The term “debt-for-development swap” means the purchase of qualified debt by, or the donation of such debt to, an organization described in section 501(c)(3) of title 26 which is e

Except as provided in subparagraph (B), the term “debt forgiveness” means reducing or terminating a farmer program loan made or guaranteed under this chapter, in a manner that resu

The term “debt instrument” means a bond, debenture, note, certificate, or any other instrument or contractual arrangement constituting indebtedness (within the meaning of section 1

the term “debt issuance suspension period” means any period for which the Secretary of the Treasury determines for purposes of this subsection that the issuance of obligations of t

The term “debt management plan services” means services related to the repayment, consolidation, or restructuring of a consumer's debt, and includes the negotiation with creditors

The term "debtor" means person or municipality concerning which a case under this title has been commenced. / “debtor” means an entity that is the subject of a foreign pr

For purposes of this paragraph, the term “debtor corporation” includes a successor corporation.

“debtor in possession” means debtor except when a person that has qualified under section 322 of this title is serving as trustee in the case; / The term “debtor in possession” mea

The term “debtor's principal residence”— (A) means a residential structure if used as the principal residence by the debtor, including incidental property, without regard to whethe

The term “debt relief agency” means any person who provides any bankruptcy assistance to an assisted person in return for the payment of money or other valuable consideration, or w

the term “debt service” means the required payments for principal and interest made with respect to a mortgage secured by housing assisted under this chapter;

The term “debt to GDP ratio” means the percentage obtained by dividing the level of the total public debt or net public debt, as the case may be, by the gross domestic product.

the term “deceased partner’s distributive share” includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnersh

For purposes of this subsection, with respect to a surviving spouse of a deceased spouse dying after December 31, 2010, the term “deceased spousal unused exclusion amount” means th

The term “decennial determination date” means— (i) July 1, 2026, and (ii) each July 1 of the year that is 10 years after the preceding decennial determination date under this subpa

the term “deceptive loading, handling, weighing, or sampling” means any manner of loading, handling, weighing, or sampling that deceives or tends to deceive official inspection per

For the purposes of this subsection, the term “deceptive warranty” means (A) a written warranty which (i) contains an affirmation, promise, description, or representation which is

The term “decision document” means— (A) a decision notice (as that term is used in the Forest Service Handbook); (B) a decision record (as that term is used in the Bureau of Land M

The term “Decision Point” means the date on which the executive boards of the International Bank for Reconstruction and Development and the International Monetary Fund review the d

The term "decision support services" means information, including data and refined products, that supports water resources-related decision-making processes.

The term “declaration” means a declaration of the Secretary under section 677b(a)(1) of this title . / The term “Declaration” means the Declaration Regarding Administration of Smal

The term “declaration of bona fide intention to use the mark in commerce” means a declaration that is signed by the applicant for, or holder of, an international registration who i

The term “Declaration of Panama” means the declaration signed in Panama City, Republic of Panama, on October 4, 1995.

The term “declared event” means a major disaster or emergency.

The term "declassification" means the process by which records or materials that have been classified are determined no longer to require protection from unauthorized dis

In this section, the term “declining forest health” means a forest that is experiencing— (1) substantially increased tree mortality due to insect or disease infestation; or (2) die

The term "decommission" means— (A) to reestablish vegetation on a road; and (B) to restore any natural drainage, watershed function, or other ecological processes that ar

The term "decontamination" means actions to remove aquatic nuisance species to prevent introduction or spread into new aquatic ecosystems.

The term “decontamination and decommissioning” means those activities, other than response actions or corrective actions, undertaken to decontaminate and decommission inactive uran

The term “decontamination, decommissioning, reclamation, and other remedial action” means work performed prior to or subsequent to October 24, 1992, which is necessary to comply wi

“decoration” means an order, device, medal, badge, insignia, emblem, or award tendered by, or received from, a foreign government; / The term “decoration” means any decoration or a

In this section, the term “decrement stock” means such stock as is needed to bring the armed forces from a peacetime level of readiness to a combat level of readiness.

“dedicated automobile” means an automobile that operates only on alternative fuel.

The term “dedicated personnel” means employees of the intelligence community and private citizens (including former civilian employees of the Federal Government who have been volun

the term “dedicated vehicle” means— (A) a dedicated automobile, as such term is defined in section 32901(a)(7) 2 of title 49; or (B) a motor vehicle, other than an automobile, that

The term “deductible employee contributions” means any qualified voluntary employee contribution (as defined in section 219(e)(2)) made after December 31, 1981, in a taxable year b

The term “deductible farming expenses” means any amount allowable as a deduction under this chapter (including any amount allowable as a deduction for depreciation or amortization)

The term “deduction eligible income” means, with respect to any domestic corporation, the excess (if any) of— (i) gross income of such corporation determined without regard to— (I)

The term “deemed-owned shares” means, with respect to any person— (I) the stock in the S corporation constituting employer securities of an employee stock ownership plan which is a

The term “deep-draft harbor” means a harbor which is authorized to be constructed to a depth of more than 45 feet (other than a project which is authorized by section 202 of this t

As used in this subsection, the term "deep injection well" means a well used for the underground injection of hazardous waste other than a well to which section 6979a(a)

For purposes of subparagraph (B), the term “deep-in-the-money option” means an option having a strike price lower than the lowest qualified bench mark.

“deep seabed” means the seabed, and the subsoil thereof to a depth of ten meters, lying seaward of and outside— (A) the Continental Shelf of any nation; and (B) any area of nationa

The term “deep space” means the region of space beyond cis-lunar space.

the term “Deepwater Horizon oil spill” means the blowout and explosion of the mobile offshore drilling unit Deepwater Horizon that occurred on April 20, 2010, and resulting hydroca

The term “deepwater port”— (A) means any fixed or floating manmade structure other than a vessel, or any group of such structures, that are located beyond State seaward boundaries

the term "de-escalation" means taking action or communicating verbally or non-verbally during a potential force encounter in an attempt to stabilize the situation and red

The term “defamation” means any action or other proceeding for defamation, libel, slander, or similar claim alleging that forms of speech are false, have caused damage to reputatio

The term “default” means a failure to comply with the terms of a loan or other obligation to such an extent that the property securing the obligation is foreclosed upon. / The term

The term “default aversion activities” means activities of a guaranty agency that are directly related to providing collection assistance to the lender on a delinquent loan, prior

The term “default collection activities” means activities of a guaranty agency that are directly related to the collection of the loan on which a default claim has been paid to the

The term “defaulted loan” means a loan that is guaranteed under this chapter, that was made for a purpose described in section 3710(a) of this title , and that is in default.

The term “defaulted principal amount outstanding” means the total amount borrowed from the loan fund of a school that has reached the repayment stage (minus any principal amount re

The term “default reduction activities” means activities to reduce student loan defaults that improve, strengthen, and expand default prevention activities, such as— (i) establishi

“defect” includes any defect in the performance, construction, components, or material of a manufactured home that renders the home or any part thereof not fit for the ordinary use

The term “defendant” includes a State or local government.

The term “defense access road” means a road certified to the Secretary of Transportation as important to the national defense under the provisions of section 210 of title 23 .

In this section, the term “defense acquisition authority” means the Secretary of a military department or the commander of the United States Special Operations Command. / In this s

In this part, the term “defense acquisition system” means— (1) the workforce engaged in carrying out the acquisition of property and services for the Department of Defense; (2) the

The term “Defense Agency” means an organizational entity of the Department of Defense— (A) that is established by the Secretary of Defense under section 191 of this title (or under

The term “defense article” has the meaning given such term in section 47(3) of the Arms Export Control Act (22 U.S.C. 2794(3)). / The terms “defense article”, “defense services”, a

In this section, the terms “defense articles”, “defense services”, and “military education and training” have the meaning given such terms in section 644 of the Foreign Assistance

“defense articles and defense services” means, with respect to commercial exports subject to the provisions of section 2778 of this title , those items designated by the President

As used in subparagraphs (B), (C), (D), and (F), the term "defense articles or services" means articles, services, and related technical data that are designated as defen

Defense Audit Agency Defined.—In this section, the term "defense audit agency" means the Defense Contract Audit Agency and the Defense Contract Management Agency. / Defen

In this section, the term “defense authorization Act” means an Act that authorizes appropriations for one or more fiscal years for military activities of the Department of Defense,

The term “defense budget” means the budget of the Department of Defense included in the President's budget submitted to Congress under section 1105 of title 31 for a fiscal year. /

The terms “budget” and “defense budget materials” have the meaning given those terms in section 234 of this title . / The term "defense budget materials" has the meaning

In this section, the terms “defense business system” and “defense business system modernization” have the meanings given such terms in section 2222 1 of this title. / The term “def

In this section, the terms “defense business system” and “defense business system modernization” have the meanings given such terms in section 2222 1 of this title.

In this section, the term “defense committees” means— (1) the Committee on Armed Services and the Committee on Appropriations, and the Defense Subcommittee of the Committee on Appr

The term “defense contractor” means a person that provides services, supplies, or both (including construction) to the Department of Defense under a contract directly with the Depa

The term "defense critical electric infrastructure" means any electric infrastructure located in any of the 48 contiguous States or the District of Columbia that serves a

In this section, the term “defense critical technology” means a technology that is identified under section 4816 of this title as critical for attaining the national security objec

In this paragraph, the term “defense dependents’ education system” means the program established and operated under section 1402(a) of the Defense Dependents’ Education Act of 1978

The term “Defense Dependent School” means— (A) a school operated under the Defense Dependents’ Education System, as authorized under the Defense Dependents’ Education Act of 1978 (