value
Defined in 11 places across 6 titles of the United States Code.
In the case of the transportation of passengers for hire, the term “value” means the actual charge paid for such service or the prevailing charge for comparable service if no actual charge is paid.
Source
- 1994–present26 U.S.C. § 4462Internal Revenue Code · Definitions and special rules · for purposes of this subchapter
the term “value” means—
(A) in the case of defense articles, the greater of—
(i) the original acquisition cost to the United States Government, plus the cost of improvements or other modifications made by or on behalf of the Government; or
(ii) the replacement cost; and
(B) in the case of defense services, the full cost to the Government of providing the services.
Source
- 1994–present50 U.S.C. § 415War and National Defense · Notice to Congress of certain transfers of defense articles and defense services · as used in this section
The term “value” means, except as provided in regulations, the value of any commercial cargo as determined by standard commercial documentation.
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- 1994–present26 U.S.C. § 4462Internal Revenue Code · Definitions and special rules · for purposes of this subchapter
The term “value” means fair market value.
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- 1994–present26 U.S.C. § 382Internal Revenue Code · Limitation on net operating loss carryforwards and certain built-in losses following ownership change · for purposes of this section
The term “value” means, with respect to securities for which market quotations are readily available, the market value of such securities; and with respect to other securities and assets, fair value as determined in good faith by the trustees, except that in the case of securities of real estate investment trusts such fair value shall not exceed market value or asset value, whichever is higher.
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- 1994–present26 U.S.C. § 856Internal Revenue Code · Definition of real estate investment trust · for purposes of this part
The term “value” means, with respect to securities (other than those of majority-owned subsidiaries) for which market quotations are readily available, the market value of such securities; and with respect to other securities and assets, fair value as determined in good faith by the board of directors, except that in the case of securities of majority-owned subsidiaries which are investment companies such fair value shall not exceed market value or asset value, whichever is higher.
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- 1994–present26 U.S.C. § 851Internal Revenue Code · Definition of regulated investment company · in this section
The terms “appraised value of the property”, “value of the property”, and “value” include the appraised value of a dwelling unit in a cooperative housing project of the type described in subparagraph (A) where the purchase of the stock or membership involved will entitle the purchaser to the permanent occupancy of that unit; and the term “property” includes a dwelling unit in such a cooperative project.
Source
- 1994–present12 U.S.C. § 1709Banks and Banking · Insurance of mortgages · under this section
“Value” means—
(1) with respect to an excess defense article, the actual value of the article plus the gross cost incurred by the United States Government in repairing, rehabilitating, or modifying the article, except that for purposes of section 2392(d) of this title such actual value shall not be taken into account;
(2) with respect to a nonexcess defense article delivered from inventory to foreign countries or international organizations under this chapter, the acquisition cost to the United States Government, adjusted as appropriate for condition and market value;
(3) with respect to a nonexcess defense article delivered from new procurement to foreign countries or international organizations under this chapter, the contract or production costs of such article;
(4) with respect to a defense service, the cost to the United States Government of such service; and
(5) with respect to military education and training or services provided under part VIII of subchapter II of this chapter, the additional costs that are incurred by the United States Government in furnishing such assistance.
Source
- 1994–present22 U.S.C. § 2403Foreign Relations and Intercourse · Definitions · as used in this chapter
“value” means fair market value as of the date of the filing of the petition or, with respect to property that becomes property of the estate after such date, as of the date such property becomes property of the estate.
Source
- 1994–present11 U.S.C. § 522Bankruptcy · Exemptions · in this section
“value” means, in the case of an excess defense article, except as otherwise provided in section 2761(a) of this title,,1 not less than the greater of—
(A) the gross cost incurred by the United States Government in repairing, rehabilitating, or modifying such article, plus the scrap value; or
(B) the market value, if ascertainable;
Source
- 1994–201422 U.S.C. § 2794Foreign Relations and Intercourse · Definitions · for purposes of this chapter
“value” means, in the case of an excess defense article, except as otherwise provided in section 2761(a) of this title, not less than the greater of—
(A) the gross cost incurred by the United States Government in repairing, rehabilitating, or modifying such article, plus the scrap value; or
(B) the market value, if ascertainable;
Source
- 2014–present22 U.S.C. § 2794Foreign Relations and Intercourse · Definitions · for purposes of this chapter
“value” means property, or satisfaction or securing of a present or antecedent debt of the debtor, but does not include an unperformed promise to furnish support to the debtor or to a relative of the debtor;
Source
- 1994–present11 U.S.C. § 548Bankruptcy · Fraudulent transfers and obligations · in this section
“Value” means the face, par, or market value, whichever is the greatest, and the aggregate value of all goods, wares, and merchandise, securities, and money referred to in a single indictment shall constitute the value thereof.
Source
- 1994–present18 U.S.C. § 2311Crimes and Criminal Procedure · Definitions · as used in this chapter