§ 548 State taxation

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Terms Used In U.S. Code > Title 12 > Chapter 4 > Subchapter III - National Bank Shares

  • Alaska natural gas: means natural gas derived from the area of the State of Alaska generally known as the North Slope of Alaska, including the Continental Shelf thereof. See 15 USC 719b
  • Commission: means the Federal Power Commission. See 15 USC 719b
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1
  • provision of law: means any provision of a Federal statute or rule, regulation, or order issued thereunder. See 15 USC 719b
  • 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
  • Tax Court: means the United States Tax Court. See 26 USC 7701
  • United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701
  • vessel: includes every description of watercraft or other artificial contrivance used, or capable of being used, as a means of transportation on water. See 1 USC 3