U.S. Code > Title 26 > Subtitle D > Chapter 32 > Subchapter D > Part I – Sporting Goods
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§ 4161 | Imposition of tax |
§ 4162 | Definitions; treatment of certain resales |
Terms Used In U.S. Code > Title 26 > Subtitle D > Chapter 32 > Subchapter D > Part I - Sporting Goods
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Commission: means the Securities and Exchange Commission established by section 78d of this title. See 15 USC 78c
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- including: when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined. See 26 USC 7701
- 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.
- person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
- Plaintiff: The person who files the complaint in a civil lawsuit.
- Subpoena: A command to a witness to appear and give testimony.
- Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
- Trustee: A person or institution holding and administering property in trust.