Terms Used In U.S. Code > Title 26 > Subtitle C > Chapter 21 > Subchapter D - Credits

• applicable employment taxes: means the following:

  (A) The taxes imposed under section 3111(b). See 26 USC 3134

• county: includes a parish, or any other equivalent subdivision of a State or Territory of the United States. See 1 USC 2
• eligible employer: means any employer&mdash. See 26 USC 3134
• employee: shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21. See 26 USC 7701
• 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
• qualified wages: means &mdash. See 26 USC 3134
• recovery startup business: means any employer&mdash. See 26 USC 3134
• Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
• severely financially distressed employer: means an eligible employer as defined in paragraph (2), determined by substituting "less than 10 percent" for "less than 80 percent" in subparagraph (A)(ii)(II) thereof. See 26 USC 3134
• State: shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title. 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
• trade or business: includes the performance of the functions of a public office. 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
• wages: means wages (as defined in section 3121(a)) and compensation (as defined in section 3231(e)). See 26 USC 3134