Terms Used In U.S. Code > Title 26 > Subtitle A > Chapter 1 > Subchapter A > Part IV > Subpart G - Credit Against Regular Tax for Prior Year Minimum Tax Liability

• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• employee: includes an applicant for employment and a former employee. See 3 USC 401
• employing office: means &mdash. See 3 USC 401
• individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See 1 USC 8
• officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1
• taxable year: means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the taxable income is computed under subtitle A. See 26 USC 7701
• taxpayer: means any person subject to any internal revenue tax. See 26 USC 7701