U.S. Code > Title 8 > Chapter 14 > Subchapter III – Attribution of Income and Affidavits of Support
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In U.S. Code > Title 8 > Chapter 14 > Subchapter III - Attribution of Income and Affidavits of Support
- 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.
- joint return: means a single return made jointly under section 6013 by a husband and wife. See 26 USC 7701
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Personal property: All property that is not real property.
- qualified alien: includes &mdash. See 8 USC 1641
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- 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