Terms Used In U.S. Code > Title 26 > Subtitle D > Chapter 48 - Maintenance of Minimum Essential Coverage

• Contract: A legal written agreement that becomes binding when signed.
• Dependent: A person dependent for support upon another.
• 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
• individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See 1 USC 8
• joint return: means a single return made jointly under section 6013 by a husband and wife. See 26 USC 7701
• levy: includes the power of distraint and seizure by any means. See 26 USC 7701
• Lien: A claim against real or personal property in satisfaction of a debt.
• 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
• 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
• United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701