Terms Used In U.S. Code > Title 8 > Chapter 14 > Subchapter I - Eligibility for Federal Benefits

• Academy: means the National Academy for Fire Prevention and Control. See 15 USC 2203
• Administration: means the United States Fire Administration established pursuant to section 2204 of this title. See 15 USC 2203
• Administrator: means , except as otherwise provided, the Administrator of the United States Fire Administration, within the Federal Emergency Management Agency. See 15 USC 2203
• affiliate: shall mean an entity effectively controlled or owned by the Corporation, except that such term shall not include an originator (as defined in section 2279aa of this title). See 12 USC 2279aa-11
• corporation: includes associations, joint-stock companies, and insurance companies. See 26 USC 7701
• employee: includes an applicant for employment and a former employee. See 3 USC 401
• employing office: means &mdash. See 3 USC 401
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• fire service: means any organization in any State consisting of personnel, apparatus, and equipment which has as its purpose protecting property and maintaining the safety and welfare of the public from the dangers of fire, including a private firefighting brigade. See 15 USC 2203
• foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. 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
• joint return: means a single return made jointly under section 6013 by a husband and wife. See 26 USC 7701
• local: means of or pertaining to any city, town, county, special purpose district, unincorporated territory, or other political subdivision of a State. See 15 USC 2203
• paid or accrued: shall be construed according to the method of accounting upon the basis of which the taxable income is computed under subtitle A. See 26 USC 7701
• partner: includes a member in such a syndicate, group, pool, joint venture, or organization. See 26 USC 7701
• partnership: includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation. See 26 USC 7701
• qualified alien: includes &mdash. See 8 USC 1641
• Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
• shareholder: includes a member in an association, joint-stock company, or insurance company. See 26 USC 7701
• State: has the meaning given the term in section 101 of title 6. See 15 USC 2203
• stock: includes shares in an association, joint-stock company, or insurance company. 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