Terms Used In U.S. Code > Title 26 > Subtitle C > Chapter 22 > Subchapter A - Tax On Employees

• 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
• Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. ^{Source: FDIC}
• person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
• Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
• taxpayer: means any person subject to any internal revenue tax. See 26 USC 7701