United States Code

For purposes of subparagraph (A), the term “disqualified property” means any property which is acquired by the liquidating corporation in a transaction to which section 351 applied

The term “disqualified related party amount” means any interest or royalty paid or accrued to a related party to the extent that— (A) such amount is not included in the income of s

The term “disqualified separately computed income” means the portion of the separately computed taxable income of the subsidiary which does not exceed the dividends distributed by

For purposes of this subsection, the term “disqualified stock” means— (A) any stock in the distributing corporation acquired by purchase during the 5-year period ending on the date

The term “disqualified supporting organization” means, with respect to any distribution— (i) any type III supporting organization (as defined in section 4943(f)(5)(A)) which is not

For purposes of this paragraph, the term “disqualified taxable year” means, with respect to any employer, any taxable year for which such employer is a covered health insurance pro

For purposes of clause (i), the term “disqualified yield” means the excess of the yield to maturity on the obligation over the sum referred to in subsection (i)(1)(B) plus 1 percen

The term “disqualifying information” means a conviction for a relevant crime or a finding of patient or resident abuse.

The term "disruptive event" means an event in which operations of the electric grid are disrupted, preventively shut off, or cannot operate safely due to extreme weather,

The term “dissemination” means the communication and transfer, through the provision of technical assistance and other means, of the results of research and proven practice in form

As used in this paragraph, the term “dissenting limited partner” means a person who, on the date on which soliciting material is mailed to investors, is a holder of a beneficial in

The term “dissolution date” means September 30, 2008, or such earlier date as the Secretary of Education permits the transfer of remaining obligations in accordance with subsection

The term “distance” means the minimum great circle distance, measured in statute miles.

Except as otherwise provided, the term “distance education” means education that uses one or more of the technologies described in subparagraph (B)— (i) to deliver instruction to s

The term “distance learning” means the transmission of educational or instructional programming to geographically dispersed individuals and groups via telecommunications.

Subject to paragraph (8), the term “distant site” means the site at which the physician or practitioner is located at the time the service is provided via a telecommunications syst

The terms “distilled spirits”, “alcoholic spirits”, and “spirits” mean that substance known as ethyl alcohol, ethanol, or spirits of wine in any form (including all dilutions and m

The term “distilled spirits operation” means any operation for which qualification is required under subchapter B.

The term “distilled spirits plant” means an establishment which is qualified under subchapter B to perform any distilled spirits operation.

The term “distiller” includes any person who— (A) produces distilled spirits from any source or substance, (B) brews or makes mash, wort, or wash fit for distillation or for the pr

the term “distinctive counterfeit deterrent” includes any ink, watermark, seal, security thread, optically variable device, or other feature or device;

the term “distinctive paper” includes any distinctive medium of which currency is made, whether of wood pulp, rag, plastic substrate, or other natural or artificial fibers or mater

the term “distortion” includes a subsidy; and / The term “distortion” includes, but is not limited to, a subsidy.

The term "distressed area" means— (A) the area of a unit of local government (or such area excluding the area of any defined political jurisdiction within the area of suc

The term “distressed loan” means a loan that the borrower does not have the financial capacity to pay according to its terms and that exhibits one or more of the following characte

For purposes of this section, the term “distrib­utable amount” means, with respect to any foundation for any taxable year, an amount equal to— (1) the sum of the minimum investment

For purposes of this subpart and subparts B, C, and D, the term “income”, when not preceded by the words “taxable”, “distributable net”, “undistributed net”, or “gross”, means the

For purposes of this part, the term "distributable net income" means, with respect to any taxable year, the taxable income of the estate or trust computed with the follow

The term “distribute” means to deliver to the actual or constructive possession of another person, including transmission by mail or electronic means. / The term “distribute” means

The term "distributed amount" means, with respect to any calendar year, the sum of— (A) the deduction for dividends paid (as defined in section 561) during such calendar

The term “distributed generation” means an electric power generation technology, including photovoltaic, small wind, and micro-combined heat and power, that serves electric consume

The term “distributed in commerce” means sold in commerce, introduced or delivered for introduction into commerce, or held for sale or distribution after introduction into commerce

The term "distributed learning" means education in which students take academic courses by accessing information and communicating with the instructor, from various locat

The term “distributed ledger” means technology in which data is shared across a network that creates a public digital ledger of verified transactions or information among network p

The term “distributed ledger protocol” means publicly available and accessible executable software deployed to a distributed ledger, including smart contracts or networks of smart

The term "distributed ledger technology" means technology that enables the operation and use of distributed ledgers.

The term "distributed wind inverter" means an inverter which— (I) is used in a residential or non-residential system which utilizes 1 or more certified distributed wind e

The term “distribute in commerce” means sell in, offer for sale in, or introduce or deliver for introduction into, commerce.

The term “distribute” or “distribution” means the sale, purchase, trade, delivery, handling, storage, or receipt of a product, and does not include the dispensing of a product purs

For purposes of subparagraph (A)(ii), the term “distribution factor” means an amount equal to the living cases of HIV/AIDS (reported to and confirmed by the Director of the Centers

The terms “to distribute in commerce” and “distribution in commerce” mean to sell in commerce, to introduce or deliver for introduction into commerce, or to hold for sale or distri

For purposes of subparagraph (A), the term “distribution of property” includes a distribution in complete liquidation occurring within 24 months after the adoption of a plan of liq

The term “distribution right” means— (i) a right to distributions from a corporation with respect to its stock, and (ii) a right to distributions from a partnership with respect to

For purposes of subparagraph (A), the term “distributions-in-excess-of-income” means, with respect to any taxable year of a DISC, the excess (if any) of— (i) the amount of actual d

The term “distribution transformer” means a transformer that— (i) has an input voltage of 34.5 kilovolts or less; (ii) has an output voltage of 600 volts or less; and (iii) is rate

The term “distribution utility” means an electric utility that has a service obligation to end-users or to a State utility or electric cooperative that, directly or indirectly, thr

The term “distributor” means a person to whom a consumer product is delivered or sold for purposes of distribution in commerce, except that such term does not include a manufacture

The term “district” means a geographical area of the United States, as determined by the Board and approved by the Secretary, in which there is produced approximately one-fourth of

The term “district court” means a United States district court, the District Court of Guam, the District Court of the Virgin Islands, and the highest court of American Samoa. / As

The term “district court of the United States” means any court exercising the powers of a district court of the United States. / The term “district court of the United States” incl

The term “district energy systems” means systems providing thermal energy from a renewable energy source, thermal energy source, or highly efficient technology to more than 1 build

For purposes of this subchapter, the terms “District of Columbia Enterprise Zone” and “DC Zone” mean the District of Columbia Enterprise Zone designated by subsection (a).

the term "District of Columbia public employer" means— (i) the District of Columbia Courts; (ii) the Public Defender Service for the District of Columbia; or (iii) the Di

the terms “diversified”, “employee benefit plan”, “holdings”, “mutual fund”, and “unit investment trust” have the meanings given those terms under section 2640.102 of title 5, Code

The term “diversified savings and loan holding company” means any savings and loan holding company whose subsidiary savings association and related activities as permitted under pa

The terms "diversion" and "alternative prosecution and sentencing" mean the appropriate use of effective mental health treatment alternatives to juvenile justic

The term “diversion control program” means the controlled substance and chemical diversion control activities of the Drug Enforcement Administration.

The term "diversity" means diversity of persons based on gender, race, ethnicity, disability status, veteran status, sexual orientation, gender identity, national origin,

For purposes of this subtitle, the term "dividend" means any distribution of property made by a corporation to its shareholders— (1) out of its earnings and profits accum

The term “dividend announcement date” means, with respect to any dividend, the date on which the corporation declares, announces, or agrees to the amount or payment of such dividen

For purposes of this subsection, the term “dividend equivalent” means— (A) any substitute dividend made pursuant to a securities lending or a sale-repurchase transaction that (dire

For purposes of subsection (a), the term "dividend equivalent amount" means the foreign corporation's effectively connected earnings and profits for the taxable year adju

The term “dividend reinvestment plan” means any arrangement under which dividends on any stock are reinvested in stock identical to the stock with respect to which the dividends ar

dividends and similar distributions paid or declared to policyholders in their capacity as such, except in the case of a mutual fire insurance company described in subsection (b)(1

The term “dividends to policyholders” means dividends and similar distributions paid or declared to policyholders. For purposes of the preceding sentence, the term “paid or declare

For purposes of paragraph (1), the term “divisible tax” means— (A) any tax imposed by subtitle C; and (B) the penalty imposed by section 6672 with respect to any such tax.

The term “Division” means the National Appeals Division established by this chapter. / “division” shall mean: (1) one or more statutory divisions of a judicial district; or (2) in

The words “division of a project” mean a substantial irrigable area of a project designated as a division by order of the Secretary. / The term “division of a project” shall mean a

The term “divorced husband” means a man divorced from an individual, but only if he had been married to such individual for a period of 10 years immediately before the date the div

The term “divorced wife” means a woman divorced from an individual, but only if she had been married to such individual for a period of 10 years immediately before the date the div

For purposes of this paragraph, the term "divorce or separation instrument" means— (i) a decree of divorce or separate maintenance or a written instrument incident to suc

The term “DNA analysis” means analysis of the deoxyribonucleic acid (DNA) identification information in a bodily sample. / The term "DNA analysis" means analysis of the d

The term "DNA arrestee collection process" means, with respect to a State, a process under which the State provides for the collection, for purposes of inclusion in the i

Defined term.—For purposes of this subsection, the term “DNA profile” means a set of DNA identification characteristics.

Definition.—In this section, the term “DNA sample” has the meaning given such term in section 1565(c) of this title. / The term “DNA sample” means a tissue, fluid, or other bodily

The term “doctrine” includes, but is not limited to, policies, practices, purposes, aims, or procedures.

The term “document” means any information in any form. / “document” means a Presidential proclamation or Executive order and an order, regulation, rule, certificate, code of fair c

“Documentary evidence” includes all documents, papers, correspondence, books of account, and financial and corporate records.

The term “documentary material” includes the original or any copy of any book, document, record, report, memorandum, paper, communication, tabulation, chart, logs, electronic files

The term “documentation” includes books and records.

the term “documentation or packaging” means documentation or packaging, in physical form, for a phonorecord, copy of a computer program, copy of a motion picture or other audiovisu

Documented categorical exclusion.—The term "documented categorical exclusion" has the meaning given the term in section 771.117(d) of title 23, Code of Federal Regulation

Definition of Documented Medical or Psychological Condition.—In this section the term "documented medical or psychological condition" means, with respect to an individual

In this title, the term “documented vessel” means a vessel for which a certificate of documentation has been issued under chapter 121 of this title.

“document for filing” means a petition or any other document prepared for filing by a debtor in a United States bankruptcy court or a United States district court in connection wit

the term “document-making implement” means any implement, impression, template, computer file, computer disc, electronic device, or computer hardware or software, that is specifica

“Dodson/Warrendale Special Purchase Unit” means the Dodson/Warrendale Special Purchase Unit established pursuant to section 544b of this title ;

The term “DOE national security authorization” means an authorization of appropriations for activities of the Department of Energy in carrying out programs necessary for national s

The term “dog fur” means the pelt or skin of any animal of the species Canis familiaris.

The term “dog or cat fur product” means any item of merchandise which consists, or is composed in whole or in part, of any dog fur, cat fur, or both.

In this section, the term "DOJ grant funds" means, for a fiscal year, amounts appropriated for activities of the Department of Justice in carrying out grant programs for

The term “domain name” means any alphanumeric designation which is registered with or assigned by any domain name registrar, domain name registry, or other domain name registration

The terms “person”, “domestic”, and “foreign” have the meanings given such terms by paragraphs (1), (4), and (5) of section 7701(a) of title 26 , respectively. / The terms “crude o

The term "domestic abuse" means physical, psychological, sexual, emotional, or economic abuse, including efforts to control, isolate, humiliate, or intimidate the victim,

The term “domestically controlled group of entities” means a controlled group of entities the common parent of which is a domestic corporation. / The term “domestically controlled

The term “domestically controlled qualified investment entity” means any qualified investment entity in which at all times during the testing period less than 50 percent in value o

In this section, the term “domestic animal” means a domestic cat (Felis catus) or a domestic dog (Canis familiaris).

The term “domestic article” means an article wholly or in part the growth or product of the United States; and the term “foreign article” means an article wholly or in part the gro

In this section, the term “domestic assault” means an assault committed by a current or former spouse, parent, child, or guardian of the victim, by a person with whom the victim sh

“domestic assistance program”— (A) means assistance from an agency for— (i) a State; (ii) the District of Columbia; (iii) a territory or possession of the United States; (iv) a cou