U.S. Code > Title 26 > Subtitle D > Chapter 33 > Subchapter B – Communications
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§ 4251 | Imposition of tax |
§ 4252 | Definitions |
§ 4253 | Exemptions |
§ 4254 | Computation of tax |
Terms Used In U.S. Code > Title 26 > Subtitle D > Chapter 33 > Subchapter B - Communications
- Arrest: Taking physical custody of a person by lawful authority.
- Contract: A legal written agreement that becomes binding when signed.
- Conviction: A judgement of guilt against a criminal defendant.
- individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See 1 USC 8
- international organization: means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U. 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.
- officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1
- person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
- Probable cause: A reasonable ground for belief that the offender violated a specific law.
- qualified blood collector organization: means an organization which is&mdash. See 26 USC 7701
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- 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
- 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
- Statute: A law passed by a legislature.
- taxpayer: means any person subject to any internal revenue tax. 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
- writing: includes printing and typewriting and reproductions of visual symbols by photographing, multigraphing, mimeographing, manifolding, or otherwise. See 1 USC 1