United States Code

The term “evacuation route” means a transportation route or system that— (A) is owned, operated, or maintained by a Federal, State, Tribal, or local government; (B) is used— (i) to

The term “evaluation” means an assessment using systematic data collection and analysis of one or more programs, policies, and organizations intended to assess their effectiveness

Except as provided in subparagraph (B), the term “evasion” refers to entering covered merchandise into the customs territory of the United States by means of any document or electr

the term "event" includes travel, lodging, practice, competition, and health or medical treatment;

The term “evidence” has the meaning given that term in section 3561 of title 44. / The term “evidence” means information produced as a result of statistical activities conducted fo

The term “evidence-based” has the meaning given the term in section 7801(21)(A) of this title . / When used with respect to interventions or improvement activities or strategies fu

The term “evidence-based recidivism reduction program” means either a group or individual activity that— (A) has been shown by empirical evidence to reduce recidivism or is based o

The term “evidentiary hearing” means— (A) in the case of a State agency, a proceeding which (i) is open to the public, (ii) includes notice to participants and an opportunity for s

“evidentiary hearings” and “evidentiary proceeding” mean a proceeding conducted as provided in sections 554, 556, and 557 of title 5;

“evidentiary hearings” and “evidentiary proceeding” mean a proceeding conducted as provided in sections 554, 556, and 557 of title 5;

Examination.—The term "examination" means the process by which an applicant demonstrates knowledge, skills, abilities, and competencies. / The term “examination” means an

The term “examination notice date” means the date the notice with respect to a church tax examination is provided under subsection (b) to the church.

Examiner.—The term "examiner" means any person— (A) appointed by a Federal financial institution regulatory agency or pursuant to the laws of any State to examine a finan

Examining agency.—The term "examining agency" means— (A) the Office; or (B) an agency to which the Director has delegated examining authority under section 1104(a)(2).

The term “examining authority” means, with respect to any member of SIPC (A) the self-regulatory organization which inspects or examines such member of SIPC, or (B) the Commission

The term "exascale computing" means computing through the use of a computing machine that performs near or above 10 to the 18th power operations per second.

the term “exceeds authorized access” means to access a computer with authorization and to use such access to obtain or alter information in the computer that the accesser is not en

For purposes of this chapter, the term “excepted benefits” means benefits under one or more (or any combination thereof) of the following: / For purposes of this chapter, the term

The term “excepted consolidation loan” means— (i) a consolidation loan under section 1078–3 of this title , or a Federal Direct Consolidation Loan, if the proceeds of such loan wer

the term "excepted employee" means an excepted employee or an employee performing emergency work, as such terms are defined by the Office of Personnel Management or the a

The term "Excepted Investment Fund" means a widely-held investment fund described in section 102(f)(8) of the Ethics in Government Act of 1978 (5 U.S.C. App.).1

For the purposes of this paragraph, the term “excepted loan” means a loan with an outstanding balance that is— (I) a Federal Direct PLUS Loan that is made on behalf of a dependent

The term “excepted medical treatment” means medical care or treatment (including medical and other health services)— (i) received involuntarily, (ii) required under Federal or Stat

The term “excepted payment or benefit” means— (I) a payment or benefit under subtitle E of title I of the Agricultural Act of 2014 (7 U.S.C. 9081 et seq.); (II) a payment or benefi

The term “excepted PLUS loan” means a loan under section 1078–2 of this title , or a Federal Direct PLUS Loan, that is made, insured, or guaranteed on behalf of a dependent student

For purposes of this subparagraph, the term “excepted portion” means that portion of the amount collected on behalf of a family during a month that does not exceed $100 per month,

The term “excepted service” has the meaning given that term in section 2103 of title 5 . / The term “excepted service” has the meaning given that term in section 2103 of title 5 .

The term “exceptional circumstances” refers to exceptional circumstances (such as battery or extreme cruelty to the alien or any child or parent of the alien, serious illness of th

The term “exceptional event” means an event that— (i) affects air quality; (ii) is not reasonably controllable or preventable; (iii) is an event caused by human activity that is un

The term “exceptional resource” means a resource of scientific, natural, historic, cultural, recreational access and use, or other recreational value that has been documented by a

For purposes of this section, the term “excess aggregate contribution” has the meaning given to such term by section 401(m)(6)(B). For purposes of determining excess aggregate cont

For purposes of subparagraph (A), the term “excess aggregate contributions” means, with respect to any plan year, the excess of— (i) the aggregate amount of the matching contributi

For purposes of this subsection, the term “excess alimony payments” mean the sum of— (A) the excess payments for the 1st post-separation year, and (B) the excess payments for the 2

“excess animals” means wild free-roaming horses or burros (1) which have been removed from an area by the Secretary pursuant to applicable law or, (2) which must be removed from an

For purposes of subparagraph (A), the term “excess assets” means an amount equal to the excess (if any) of— (i) the fair market value of the assets of the original plan immediately

The term “excess benefit” means the excess referred to in subparagraph (A). / the term “excess benefit” includes, with respect to any transaction described in subparagraph (A), the

The term “excess benefit plan” means a plan maintained by an employer solely for the purpose of providing benefits for certain employees in excess of the limitations on contributio

The term “excess benefit transaction” means any transaction in which an economic benefit is provided by an applicable tax-exempt organization directly or indirectly to or for the u

The term “excess business holdings” means, with respect to the holdings of any private foundation in any business enterprise, the amount of stock or other interest in the enterpris

The term “excess business holdings redemption needs” means the amount needed (or reasonably anticipated to be needed) to redeem from a private foundation stock which— (A) such foun

The term “excess business loss” means the excess (if any) of— (i) the aggregate deductions of the taxpayer for the taxable year which are attributable to trades or businesses of su

For purposes of subparagraph (B), the term "excess consolidation proceeds" means, with respect to any guaranty agency for any Federal fiscal year beginning on or after Oc

For purposes of subparagraph (A), the term “excess contribution” means any contribution (other than a rollover contribution) which is neither excludable from gross income under sec

The term “excess contribution percentage” means the percentage of compensation which is contributed by the employer under the plan with respect to that portion of each participant'

For purposes of subparagraph (A), the term “excess contributions” means, with respect to any plan year, the excess of— (i) the aggregate amount of employer contributions actually p

The term “excess costs” means those costs that are in excess of the average annual per-student expenditure in a local educational agency during the preceding school year for an ele

For purposes of paragraph (1), the term "excess credit" means— (A) any unused general business credit of the corporation under section 39, and (B) any unused minimum tax

For purposes of subparagraph (A)(ii), the term “excess credit amount” means the excess of— (I) the credit amount for any mortgage credit certificate program, over (II) the amount w

“excess defense article” has the meaning provided by section 2403(g) of this title ;

“Excess defense articles” means the quantity of defense articles (other than construction equipment, including tractors, scrapers, loaders, graders, bulldozers, dump trucks, genera

OMB shall implement each half of such sequestration in accordance with section 255, section 256, and subsections (c), (d), (e), and (f) of section 253 of the Balanced Budget and Em

For purposes of subparagraph (A), the term “excess depreciation” means the excess (if any) of— (i) the amount of the depreciation deductions allowable with respect to the property

For purposes of this section, the term “excess distribution” means any distribution in respect of stock received during any taxable year to the extent such distribution does not ex

The term “excess distributions” means the aggregate amount of the retirement distributions with respect to any individual during any calendar year to the extent such amount exceeds

The term “excess distribution taxes” means, with respect to any distribution, the portion of the creditable foreign taxes with respect to such distribution which is attributable (o

The term “excess employee compensation” means, with respect to any employee for any plan year, the excess (if any) of— (I) the aggregate amount includible in income under this chap

The term “excess employer social security tax” means any tax paid by an employer under section 3111 with respect to tips received by an employee during any month, to the extent suc

The term “excess equity base” means the excess of— (i) the average equity base of the company for the taxable year, over (ii) the amount which would be its average equity base if i

The term “excess farm loss” means the excess of— (i) the aggregate deductions of the taxpayer for the taxable year which are attributable to farming businesses of such taxpayer (de

The term “excess Federal power” means such electric power that has become surplus to the firm contractual obligations of the Administrator under section 839c(f) of this title due t

As used in section 2452(b)(10) of this title , the term “excess foreign currencies” means foreign currencies, which if acquired by the United States (A) would be in excess of the n

For purposes of subsection (a), the term "excess fringe benefits" means, with respect to any calendar year— (1) the aggregate value of the fringe benefits provided by the

The term “excess inclusion” means, with respect to any residual interest in a REMIC for any calendar quarter, the excess (if any) of— (A) the amount taken into account with respect

The term “excess interest” means any amount in the nature of interest— (A) paid or credited to a policyholder in his capacity as such, and (B) in excess of interest determined at t

For purposes of this section, the term “excessive amount” means in the case of any person the amount by which— (1) the amount claimed under section 6416(a)(4), 6420, 6421, 6427, or

For purposes of this paragraph, the term “excessive credit transfer” means, with respect to a facility or property for which an election is made under subsection (a) for any taxabl

For purposes of this paragraph, the term “excessive payment” means, with respect to a facility or property for which an election is made under this section for any taxable year, an

The term “excessive tarmac delay” means a tarmac delay of more than— (A) 3 hours for a flight in interstate air transportation; or (B) 4 hours for a flight in foreign air transport

In this subsection, the term "excess leave" means leave accrued by a member in excess of the number of days of leave authorized to be accumulated under subsection (b).

The term “excess leave status” means leave approved to be used by a member of the armed forces that is unearned leave for which a member is unable to accrue leave credit during the

For purposes of this section, the term "excess lobbying expenditures" means, for a taxable year, the greater of—

Except as provided in subparagraph (B), the term “excess net passive income” means an amount which bears the same ratio to the net passive income for the taxable year as— (i) the a

For purposes of subsection (a)(1)(B), the term “excess noncash income” means the excess (if any) of— (A) the amount determined under paragraph (2) for the taxable year, over (B) 5

The term “excess number” means, used with respect to the excess number of unemployed individuals within a State, the higher of— (i) the number that represents the number of unemplo

The term “excess parachute payment” means an amount equal to the excess of any parachute payment over the portion of the base amount allocated to such payment. / For purposes of th

The term “excess pension assets” means the excess (if any) of— (A) the lesser of— (i) the fair market value of the plan's assets (reduced by the prefunding balance and funding stan

The term “excess prepaid farm supplies” means the prepaid farm supplies for the taxable year to the extent the amount of such supplies exceeds 50 percent of the deductible farming

The term “excess property” means any postal property that the Postal Service determines is not required to meet the needs or responsibilities of the Postal Service. / The term “exc

Subject to clause (ii), the term “excess readmissions ratio” means, with respect to an applicable condition for a hospital for an applicable period, the ratio (but not less than 1.

The term “excess reported amount” means the excess of the aggregate reported amount over the net capital gain of the company for the taxable year. / The term “excess reported amoun

For purposes of this paragraph, the term “excess resources” means available resources above the amount necessary to support the resource benefit level, but no greater than the amou

For purposes of paragraph (1), the term “excess retirement accumulation” means the excess (if any) of— (A) the value of the individual's interests (other than as a beneficiary, det

In paragraph (3)(A)(ii), the term “excess shelter allowance” means, for a community spouse, the amount by which the sum of— (A) the spouse’s expenses for rent or mortgage payment (

The term "excess taxable income" means, with respect to any partnership, the amount which bears the same ratio to the partnership's adjusted taxable income as— (i) the ex

The term “excess vehicle” means any vehicle that is not essential to support mission requirements of a component.

the terms “exchange”, “issuer”, and “security” have the meanings given those terms in section 78c(a) of this title ; and / The term “exchange” means any organization, association,

The term “exchange access” means the offering of access to telephone exchange services or facilities for the purpose of the origination or termination of telephone toll services.

The term “exchanged basis property” means property having a basis determined under any provision of subtitle A (or under any corresponding provision of prior income tax law) provid

In this section, the term “exchange facilitator” means a person that— (1) facilitates, for a fee, an exchange of like kind property by entering into an agreement with a taxpayer by

The term "exchange value" means the value assigned to a regulated substance in accordance with subsections (c) and (e), as applicable.

For purposes of this section, the term "excise tax holiday period" means the period beginning after March 27, 2020, and ending before January 1, 2021.

The term “excludable income” means— (1) an amount equal to the education credits described in paragraphs (1) and (2) of section 25A(a) of title 26 ; (2) if an applicant elects to r

For purposes of this subsection, the term “excludable period” means, with respect to any original securities acquisition loan— (A) In general The 7-year period beginning on the dat

The term “excludable portion” means that portion (or all) of a payment made to any person under any program described in subsection (a) which— (A) is determined by the Secretary of

As used in this subsection, the term “exclude” includes the refusal to enter into or renew a participation agreement or the termination of such an agreement.

the term “excluded area” means one of the four areas specifically excluded from the recreation area, as generally depicted on the map referred to in section 460bbb–2(b) of this tit

The term “excluded business” means— (I) equipment leasing (as defined in paragraph (6)), and (II) any business involving the use, exploitation, sale, lease, or other disposition of

The term “excluded commodity” means— (i) an interest rate, exchange rate, currency, security, security index, credit risk or measure, debt or equity instrument, index or measure of

The term “excluded employee” means, with respect to any corporation, any individual— (i) who is a 1-percent owner (within the meaning of section 416(i)(1)(B)(ii)) at any time durin

the term “excluded material” means— (A) any dredged material discharged by the United States Army Corps of Engineers or discharged pursuant to a permit issued by the Secretary in a