U.S. Code > Title 26 > Subtitle E > Chapter 53 > Subchapter C – Prohibited Acts
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| § 5861 | Prohibited acts |
Terms Used In U.S. Code > Title 26 > Subtitle E > Chapter 53 > Subchapter C - Prohibited Acts
- Arrest: Taking physical custody of a person by lawful authority.
- 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.
- 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