United States Code

As used in this chapter, the term "includible corporation" means any corporation except—

The term “income” means all income from whatever source derived, including but not limited to the following items: compensation for services, including fees, commissions, and simil

The term “income adjustment” means the square of the quotient obtained by dividing— (A) the per capita personal income for each eligible county; by (B) the median per capita person

The term “income category” means each separate category of income described in subsection (d)(1). / For purposes of this paragraph, the term “income category” has the meaning given

For purposes of paragraph (1), the term “income on the contract” means, with respect to any taxable year of the policyholder, the excess of— (i) the sum of the net surrender value

The term “income percentage” means the percentage (but not greater than 100 percent) which— (i) the excess of— (I) the modified adjusted gross income of the taxpayer for the taxabl

The term “income tax” means any tax levied on, with respect to, or measured by, net income, gross income, or gross receipts. / The term “income tax” has the meaning given such term

The term “income tax liability” means the excess of— (A) the sum of— (i) the tax imposed by section 11 or subchapter L of chapter 1, whichever is applicable, plus (ii) the tax impo

For purposes of this part and of sections 164(a) and 275(a), the term “income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profi

the term “incompetence” has the meaning as defined in section 4241 of title 18 , United States Code;

The term “incomplete construction project” means a construction project for which funds have been obligated or expended before November 24, 2003, and which is not completed as of N

For purposes of subparagraph (A), the term “incomplete gift” means any transfer which would not be treated as a gift whether or not consideration was received for such transfer.

“in confidence” means, with respect to information, that the information is provided— (A) with the expressed intent of the source that it not be disclosed; or (B) under circumstanc

For purposes of this section, the term “inconsistent estate basis” means any portion of an underpayment attributable to the failure to comply with section 1014(f).

the terms “false”, “incorrect”, and “misleading” mean, respectively, false, incorrect, and misleading in any particular;

In this subsection, the term “increased minimum performance standard” means a minimum performance standard established under paragraph (1)(A)(ii) or (2)(A)(ii) as modified under su

For purposes of this section, the term “incremental cost of alternative electric energy” means, with respect to electric energy purchased from a qualifying cogenerator or qualifyin

In this section, the term “incremental expenses” means the reasonable and proper cost of the goods and services that are consumed by a developing country as a direct result of that

The term “incremental funding” means a series of partial payments that— (A) are made as the work on manufacture or articles is being performed or services are being performed or eq

The term “incremental hydropower” means additional generation achieved from increased efficiency after January 1, 2005, at a hydroelectric dam that was placed in service before Jan

The term “incubator reject” means an egg that has been subjected to incubation and has been removed from incubation during the hatching operations as infertile or otherwise unhatch

the term “incumbent domestic licensee” means a licensee as provided in section 153(c) 1 of title 47 that was broadcasting a television signal as of January 1, 1989;

For purposes of this section, the term “incumbent local exchange carrier” means, with respect to an area, the local exchange carrier that— (A) on February 8, 1996, provided telepho

The term "incurred cost audit" means an audit of charges to the Government by a contractor under a flexibly priced contract. / The term "incurred cost audit" me

The term “in danger of default” means an insured depository institution with respect to which (or in the case of a foreign bank having an insured branch, with respect to such insur

For purposes of this section, the term “indebtedness of the taxpayer” means any indebtedness— (A) for which the taxpayer is liable, or (B) subject to which the taxpayer holds prope

The term “indecent manner” means conduct that amounts to a form of immorality relating to sexual impurity which is grossly vulgar, obscene, and repugnant to common propriety, and t

The term “in-demand industry sector or occupation” has the meaning given the term in section 3102 of title 29. / The term "in-demand industry sector or occupation" means—

Subject to paragraph (6), the term "indemnification payment" means any payment (or any agreement to make any payment) by any credit union for the benefit of any person wh

The term “indemnifying bank” means a bank that is providing an indemnity under section 5005 of this title with respect to a substitute check.

The term “indemnitor” means (1) any insurer with respect to his obligations under a policy of insurance furnished as proof of financial protection; (2) any licensee, contractor or

For purposes of this chapter, the term “indemnity bond” means any instrument by whatever name called whereby an obligation of the nature of an indemnity, fidelity, or surety bond i

The term “indenture” means mortgage, deed of trust, or indenture, under which there is outstanding a security, other than a voting-trust certificate, constituting a claim against t

The term “indenture security” means any security issued or issuable under the indenture to be qualified.

The term “indenture to be qualified” means (A) the indenture under which there has been or is to be issued a security in respect of which a particular registration statement has be

The term “indenture trustee” means trustee under an indenture. / The term “indenture trustee” means each trustee under the indenture to be qualified, and each successor trustee.

The term “independence at home medical practice” means a legal entity that— (i) is comprised of an individual physician or nurse practitioner or group of physicians and nurse pract

The term “independence in daily living” means the ability of a veteran, without the services of others or with a reduced level of the services of others, to live and function withi

The term "independent" has the meaning given the term in section 480(d) of the Higher Education Act of 1965 (20 U.S.C. 1087vv(d)).

The term “independent appellate process” means a review by an agency official who does not directly or indirectly report to the agency official who made the material supervisory de

A plan meets the requirements of this subparagraph if all valuations of employer securities which are not readily tradable on an established securities market with respect to activ

The term “independent assessment service” means a third-party organization accredited by the Administrator to undertake conformity assessments of cloud service providers and the pr

“independent auditor” means— (A) an external State or local government auditor who meets the independence standards included in generally accepted government auditing standards; or

the term “independent contractor” means a commission agent, broker, or other independent contractor who is engaged in selling, or soliciting orders for the sale of, tangible person

(A) The term “independent cost estimate” means a pragmatic and neutral analysis, assessment, and quantification of all costs and risks associated with the development, acquisition,

The terms “independent director” and “independent directorship” mean a member of the board of directors of a Federal Home Loan Bank who is a bona fide resident of the district in w

The terms “independent director” and “independent directorship” mean a member of the board of directors of a Federal Home Loan Bank who is a bona fide resident of the district in w

In this section, each of the terms "Executive department", "military department", and "independent establishment" has the meaning given such term in c

The term "independent evaluator" means an individual or entity, including an institution of higher education, that is selected by the pay-for-performance beneficiary and

Independent expenditure.—The term “independent expenditure” means an expenditure by a person— (A) expressly advocating the election or defeat of a clearly identified candidate; and

For purposes of this subchapter, the term “independent foster care adolescent” means an individual— (A) who is under 21 years of age; (B) who, on the individual's 18th birthday, wa

The term "independent freestanding emergency department" means a health care facility that— (i) is geographically separate and distinct and licensed separately from a hos

In this section, the term “independent health care contractor” means a health care provider who meets the following criteria: (1) The health care provider is a nonpersonal services

The term "independent investigator" means a civilian employee of the Department of Defense or a member of the Army, Navy, Marine Corps, Air Force, or Space Force who— (A)

The term "independent living core services" means— (A) information and referral services; (B) independent living skills training; (C) peer counseling (including cross-dis

The terms "group home" and "independent living facility" have the meanings given such terms in section 8013(k) of this title. / The term “independent living fac

The term “independent living services” includes— (A) independent living core services; and (B) (i) counseling services, including psychological, psychotherapeutic, and related serv

The term “independently procured insurance” means insurance procured directly by an insured from a nonadmitted insurer.

The term “independent member” means a member of the board of directors of the issuer who (except for services as a member of such board) receives no compensation directly or indire

The term “independent power producer” means any person who owns or operates, in whole or in part, one or more new independent power production facilities.

the term “independent regulatory agency” means the Board of Governors of the Federal Reserve System, the Commodity Futures Trading Commission, the Consumer Product Safety Commissio

The term "independent research and development costs" has the meaning given the term in section 31.205-18 of title 48, Code of Federal Regulations.

For purposes of paragraph (4), the term “independent research and development expenses” means any expenses incurred in the performance of research or development, except that such

The term “independent State body” means the entity established under section 12336 of this title .

As used in this part, the terms “independent states of the former Soviet Union” and “independent states” have the meaning given those terms by section 5801 of this title . / For pu

The term “independent states of the former Soviet Union” means the following: Armenia, Azerbaijan, Belarus, Georgia, Kazakhstan, Kyrgyzstan, Moldova, Russia, Tajikistan, Turkmenist

The term “Independent System Operator” or “ISO” means an entity approved by the Commission— (A) to exercise operational or functional control of facilities used for the transmissio

For purposes of this subsection, the term “independent transmission company” means— (A) an independent transmission provider approved by the Federal Energy Regulatory Commission, (

The term “indeterminate loss” has the meaning given the term in section 4057(a) of title 42. / The term “indeterminate loss” means, as determined by an insurance claims adjuster ce

the term "indeterminate sentencing" means a system by which— (A) the court may impose a sentence of a range defined by statute; and (B) an administrative agency, generall

The term “index” means an index or group of securities, including any interest therein or based on the value thereof.

For purposes of this subparagraph, the term “indexing” means, in connection with an accrued benefit, the periodic adjustment of the accrued benefit by means of the application of a

The term "Indian" has the meaning given that term by section 4(d) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5304(d)). / The term "Indi

The term “Indian agricultural lands” means Indian land, including farmland and rangeland, but excluding Indian forest land, that is used for the production of agricultural products

“Indian allottee” means any Indian for whom land or an interest in land is held in trust by the United States or who holds title subject to Federal restriction against alienation;

The terms "Indian", "American Indian", and "Indian American" mean an individual who is a member of an Indian tribe and includes a Native and a descend

The term “Indian area” means the area within which an Indian housing authority or Indian tribe is authorized to provide housing. / The term “Indian area” means the area within whic

The term “Indian art and culture” includes (but is not limited to) the traditional and contemporary expressions of Indian language, history, visual and performing arts, and crafts.

the term “Indian arts and crafts organization” means any legally established arts and crafts marketing organization composed of members of Indian tribes.

“Indian child” means any unmarried person who is under age eighteen and is either (a) a member of an Indian tribe or (b) is eligible for membership in an Indian tribe and is the bi

“Indian child's tribe” means (a) the Indian tribe in which an Indian child is a member or eligible for membership or (b), in the case of an Indian child who is a member of or eligi

The term “Indian coal” means coal which is produced from coal reserves which, on June 14, 2005— (i) were owned by an Indian tribe, or (ii) were held in trust by the United States f

The term “Indian coal production facility” means a facility that produces Indian coal.

In this subsection, the term “Indian community-based organization” means any organization that— (A) is composed primarily of Indian parents, family members, and community members,

“Indian Corporation” means the Rhode Island nonbusiness corporation known as the “Narragansett Tribe of Indians”;

The term “Indian country”— (A) has the meaning given that term in section 1151 of title 18 , except that within the State of Alaska that term applies only to the Metlakatla Indian

"Indian court" means an Indian court as defined by section 201(3) of the Act entitled "An Act to prescribe penalties for certain acts of violence or intimidation, an

“Indian custodian” means any Indian person who has legal custody of an Indian child under tribal law or custom or under State law or to whom temporary physical care, custody, and c

The term "Indian economic enterprise" has the meaning given the term in section 1480.201 of title 48, Code of Federal Regulations (or successor regulations).

“Indian forest land” means Indian lands, including commercial and non-commercial timberland and woodland, that are considered chiefly valuable for the production of forest products

For purposes of this section, the term “Indian general welfare benefit” includes any payment made or services provided to or on behalf of a member of an Indian tribe (or any spouse

The term “Indian goods and services” means— (A) Indian goods, within the meaning of section 305a of this title ; (B) goods produced or originated by an eligible entity; and (C) ser

The term “Indian health care provider” means an Indian Health Program or an Urban Indian Organization.

The term “Indian health program” means— (A) any health program administered directly by the Service; (B) any tribal health program; and (C) any Indian tribe or tribal organization

The term “Indian housing” means housing assistance described in the Native American Housing Assistance and Self-Determination Act of 1996 ( 25 U.S.C. 4101 et seq., as amended). / T

The term “Indian housing authority” means any entity that— (A) is authorized to engage in or assist in the development or operation of— (i) low-income housing for Indians; or (ii)

The term “Indian housing plan” means a plan under section 4112 of this title .

The term "Indian land" includes— (A) any land located within the boundaries and a part of an Indian reservation, pueblo, or rancheria; (B) any land that has been allotted

The term “Indian landowner” means the Indian or Indian tribe that— (A) owns such Indian land, or (B) is the beneficiary of the trust under which such Indian land is held by the Uni

The term "Indian lands" has the meaning given that term by section 4(4) of the Indian Gaming Regulatory Act (25 U.S.C. 2703(4)). / The term “Indian lands” has the meaning