Terms Used In U.S. Code > Title 26 > Subtitle D > Chapter 38 > Subchapter C - Tax On Certain Imported Substances

• Commissioner: means the Commissioner of Internal Revenue. See 26 USC 7701
• Contract: A legal written agreement that becomes binding when signed.
• county: includes a parish, or any other equivalent subdivision of a State or Territory of the United States. See 1 USC 2
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
• Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
• State: means a State, the District of Columbia, the Commonwealth of Puerto Rico, or any other territory or possession of the United States. See 1 USC 7
• United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701