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ecfr | ### Question
Can you define what medical research organization means?
| ### Answer
**Medical research organization** is defined as the following in *26 CFR § 1.170-2*:
> an organization the principal purpose or function of which is to engage in medical research.
#### Citation:
- *26 CFR § 1.170-2*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
How does PART 1—INCOME TAXES (CONTINUED) define reversionary interest?
| ### Answer
Under *26 CFR § 1.170-2*, **reversionary interest** is defined as:
> a possibility that after the possession or enjoyment of property or its income has been obtained by a charitable donee, the property or its income may revest in the grantor or his estate, or may be subject to a power exercisable by the grantor or a nonadverse party (within the meaning of section 672 (b)), or both, to revest in, or return to or for the benefit of, the grantor or his estate the property or income therefrom.
#### Citation:
- *26 CFR § 1.170-2*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
How is the term qualified plan defined?
| ### Answer
The term **qualified plan** is defined in *26 CFR § 1.401-0* as the following:
> a plan which satisfies the requirements of section 401(a)
#### Citation:
- *26 CFR § 1.401-0*
- Heading: **Title 26—Internal Revenue > PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
What is the definition of qualified trust?
| ### Answer
The definition of **qualified trust** is as follows in *26 CFR § 1.401-0*:
> a trust which satisfies the requirements of section 401(a)
#### Citation:
- *26 CFR § 1.401-0*
- Heading: **Title 26—Internal Revenue > PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
How does PART 1—INCOME TAXES (CONTINUED) define full current costs?
| ### Answer
Under *26 CFR § 1.401-4*, **full current costs** is defined as:
> the normal cost, as defined in § 1.404(a)-6, for all years since the effective date of the plan, plus interest on any unfunded liability during such period.
#### Citation:
- *26 CFR § 1.401-4*
- Heading: **PART 1—INCOME TAXES (CONTINUED)**
|
ecfr | ### Question
How does Title 40—Protection of Environment define State?
| ### Answer
Under *40 CFR § 96.2*, **State** is defined as:
> the incorporating State.
#### Citation:
- *40 CFR § 96.2*
- Heading: **Title 40—Protection of Environment > PART 96—NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS > Subpart A—NOX Budget Trading Program General Provisions > CHAPTER I—ENVIRONMENTAL PROTECTION AGENCY (CONTINUED)**
|
ecfr | ### Question
How does PART 1—DEFINITIONS define Act* or *INA?
| ### Answer
Under *8 CFR § 1.1*, **Act* or *INA** is defined as:
> the Immigration and Nationality Act, as amended.
#### Citation:
- *8 CFR § 1.1*
- Heading: **Title 8—Aliens and Nationality > PART 1—DEFINITIONS > CHAPTER I—DEPARTMENT OF HOMELAND SECURITY**
|
ecfr | ### Question
How does the law define attorney?
| ### Answer
Under *8 CFR § 1.1*, **attorney** is defined as:
> any person who is eligible to practice law in, and is a member in good standing of the bar of, the highest court of any State, possession, territory, or Commonwealth of the United States, or of the District of Columbia, and is not under any order suspending, enjoining, restraining, disbarring, or otherwise restricting him or her in the practice of law.
#### Citation:
- *8 CFR § 1.1*
- Heading: **Title 8—Aliens and Nationality > PART 1—DEFINITIONS > CHAPTER I—DEPARTMENT OF HOMELAND SECURITY**
|
ecfr | ### Question
How is the term practice defined?
| ### Answer
The term **practice** is defined in *8 CFR § 1.1* as the following:
> the act or acts of any person appearing in any case, either in person or through the preparation or filing of any brief or other document, paper, application, or petition on behalf of another person or client before or with DHS.
#### Citation:
- *8 CFR § 1.1*
- Heading: **Title 8—Aliens and Nationality > PART 1—DEFINITIONS > CHAPTER I—DEPARTMENT OF HOMELAND SECURITY**
|
ecfr | ### Question
How is the term news defined?
| ### Answer
The term **news** is defined in *12 CFR § 1101.4* as the following:
> information that is about current events or that would be of current interest to the public
#### Citation:
- *12 CFR § 1101.4*
- Heading: **PART 1101—DESCRIPTION OF OFFICE, PROCEDURES, PUBLIC INFORMATION**
|
ecfr | ### Question
How does Subpart B—General Labeling Requirements define package?
| ### Answer
Under *21 CFR § 1.20*, **package** is defined as:
> any container or wrapping in which any food, drug, device, or cosmetic is enclosed for use in the delivery or display of such commodities to retail purchasers, but does not include:
(a) Shipping containers or wrappings used solely for the transportation of any such commodity in bulk or in quantity to manufacturers, packers, processors, or wholesale or retail distributors;
#### Citation:
- *21 CFR § 1.20*
- Heading: **PART 1—GENERAL ENFORCEMENT REGULATIONS > Subpart B—General Labeling Requirements**
|
ecfr | ### Question
How does the law define act?
| ### Answer
Under *21 CFR § 1.23*, **act** is defined as:
> the Federal Food, Drug, and Cosmetic Act) provides for the establishment by regulation of reasonable variations and exemptions for small packages from the required declaration of net quantity of contents.
#### Citation:
- *21 CFR § 1.23*
|
ecfr | ### Question
How does Food and Drugs define isomer?
| ### Answer
Under *21 CFR § 1300.01*, **isomer** is defined as:
> any optical or geometric isomer
#### Citation:
- *21 CFR § 1300.01*
- Heading: **Title 21-Food and Drugs > PART 1300—DEFINITIONS**
|
ecfr | ### Question
What is the definition of positional isomer?
| ### Answer
The definition of **positional isomer** is as follows in *21 CFR § 1300.01*:
> any substance possessing the same molecular formula and core structure and having the same functional group(s) and/or substituent(s) as those found in the respective Schedule I hallucinogen, attached at any position(s) on the core structure, but in such manner that no new chemical functionalities are created and no existing chemical functionalities are destroyed relative to the respective Schedule I hallucinogen
#### Citation:
- *21 CFR § 1300.01*
- Heading: **Title 21-Food and Drugs > PART 1300—DEFINITIONS**
|
ecfr | ### Question
Can you define what section 902 corporation means?
| ### Answer
**Section 902 corporation** is defined as the following in *26 CFR § 1.909-1T*:
> any foreign corporation with respect to which one or more domestic corporations meet the ownership requirements of section 902(a) or (b).
#### Citation:
- *26 CFR § 1.909-1T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
How does CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) define section 902 shareholder?
| ### Answer
Under *26 CFR § 1.909-1T*, **section 902 shareholder** is defined as:
> any domestic corporation that meets the ownership requirements of section 902(a) or (b) with respect to a section 902 corporation.
#### Citation:
- *26 CFR § 1.909-1T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
Can you define what payor means?
| ### Answer
**Payor** is defined as the following in *26 CFR § 1.909-1T*:
> a person that pays or accrues a foreign income tax within the meaning of § 1.901-2(f), and also includes a person that takes foreign income taxes paid or accrued by a partnership, S corporation, estate or trust into account pursuant to section 702(a)(6), section 901(b)(5) or section 1373(a).
#### Citation:
- *26 CFR § 1.909-1T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
How is the term foreign income tax defined?
| ### Answer
The term **foreign income tax** is defined in *26 CFR § 1.909-1T* as the following:
> any income, war profits, or excess profits tax paid or accrued to any foreign country or to any possession of the United States.
#### Citation:
- *26 CFR § 1.909-1T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
How does CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) define disregarded entity?
| ### Answer
Under *26 CFR § 1.909-1T*, **disregarded entity** is defined as:
> an entity that is disregarded as an entity separate from its owner, as provided in § 301.7701-2(c)(2)(i).
#### Citation:
- *26 CFR § 1.909-1T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
What does hybrid partnership mean?
| ### Answer
**Hybrid partnership** has the following meaning in *26 CFR § 1.909-1T*:
> a partnership that is subject to income tax in a foreign country as a corporation (or otherwise at the entity level) on the basis of residence, place of incorporation, place of management or similar criteria.
#### Citation:
- *26 CFR § 1.909-1T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
How does the law define reverse hybrid?
| ### Answer
Under *26 CFR § 1.909-2T*, **reverse hybrid** is defined as:
> an entity that is a corporation for U.S. Federal income tax purposes but is a fiscally transparent entity (under the principles of § 1.894-1(d)(3)) or a branch under the laws of a foreign country imposing tax on the income of the entity.
#### Citation:
- *26 CFR § 1.909-2T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
How is the term U.S. combined income group defined?
| ### Answer
The term **U.S. combined income group** is defined in *26 CFR § 1.909-2T* as the following:
> an individual or a corporation and all entities (including entities that are fiscally transparent for U.S. Federal income tax purposes under the principles of § 1.894-1(d)(3)) that for U.S. Federal income tax purposes combine any of their respective items of income, deduction, gain or loss with the income, deduction, gain or loss of such individual or corporation.
#### Citation:
- *26 CFR § 1.909-2T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
Can you define what shared loss means?
| ### Answer
**Shared loss** is defined as the following in *26 CFR § 1.909-2T*:
> a loss of one entity for foreign tax purposes that, in connection with a foreign group relief or other loss-sharing regime, is taken into account by one or more other entities.
#### Citation:
- *26 CFR § 1.909-2T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
Can you define what U.S. equity hybrid instrument means?
| ### Answer
**U.S. equity hybrid instrument** is defined as the following in *26 CFR § 1.909-2T*:
> an instrument that is treated as equity for U.S. Federal income tax purposes but is treated as indebtedness for foreign tax purposes, or with respect to which the issuer is otherwise entitled to a deduction for foreign tax purposes for amounts paid or accrued with respect to the instrument.
#### Citation:
- *26 CFR § 1.909-2T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
What is the definition of U.S. debt hybrid instrument?
| ### Answer
The definition of **U.S. debt hybrid instrument** is as follows in *26 CFR § 1.909-2T*:
> an instrument that is treated as equity for foreign tax purposes but as indebtedness for U.S. Federal income tax purposes.
#### Citation:
- *26 CFR § 1.909-2T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
How is the term shell company defined?
| ### Answer
The term **shell company** is defined in *17 CFR § 1.3* as the following:
> any entity that limits its holdings to direct or indirect interests in entities that are relying on this paragraph (m)(7);
#### Citation:
- *17 CFR § 1.3*
- Heading: **PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT**
|
ecfr | ### Question
How does PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT define swap dealer?
| ### Answer
Under *17 CFR § 1.3*, **swap dealer** is defined as:
> any person who:
(i) Holds itself out as a dealer in swaps;
#### Citation:
- *17 CFR § 1.3*
- Heading: **PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT**
|
ecfr | ### Question
What is the definition of major swap participant?
| ### Answer
The definition of **major swap participant** is as follows in *17 CFR § 1.3*:
> any person:
(i) That is not a swap dealer;
#### Citation:
- *17 CFR § 1.3*
- Heading: **PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT**
|
ecfr | ### Question
How does PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT define substantial position?
| ### Answer
Under *17 CFR § 1.3*, **substantial position** is defined as:
> swap positions that equal or exceed any of the following thresholds in the specified major category of swaps:
(i) For rate swaps:
(A) $3 billion in daily average aggregate uncollateralized outward exposure
#### Citation:
- *17 CFR § 1.3*
- Heading: **PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT**
|
ecfr | ### Question
What does substantial counterparty exposure that could have serious adverse effects on the financial stability of the United States banking system or financial markets mean?
| ### Answer
**Substantial counterparty exposure that could have serious adverse effects on the financial stability of the United States banking system or financial markets** has the following meaning in *17 CFR § 1.3*:
> a swap position that satisfies either of the following thresholds:
(i) $5 billion in daily average aggregate uncollateralized outward exposure;
#### Citation:
- *17 CFR § 1.3*
- Heading: **PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT**
|
ecfr | ### Question
How is the "highly leveraged" defined?
| ### Answer
The term **highly leveraged** is defined in *17 CFR § 1.3* as follows -
> the existence of a ratio of an entity's total liabilities to equity in excess of 12 to 1 as measured at the close of business on the last business day of the applicable fiscal quarter.
#### Citation:
- *17 CFR § 1.3*
- Heading: **PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT**
|
ecfr | ### Question
What does State mean?
| ### Answer
**State** has the following meaning in *17 CFR § 1.3*:
> any state of the United States, the District of Columbia, Puerto Rico, the U.S. Virgin Islands, or any other possession of the United States.
#### Citation:
- *17 CFR § 1.3*
- Heading: **PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT**
|
ecfr | ### Question
What is the definition of issuers of securities in a narrow-based security index?
| ### Answer
The definition of **issuers of securities in a narrow-based security index** is as follows in *17 CFR § 1.3*:
> issuers of securities included in an index (including an index referencing loan borrowers or loans of such borrowers) in which:
(i)(A) There are nine or fewer non-affiliated issuers of securities that are reference entities included in the index, provided that an issuer of securities shall not be deemed a reference entity included in the index for purposes of this section unless:
(*1*) A credit event with respect to such reference entity would result in a payment by the credit protection seller to the credit protection buyer under the credit default swap based on the related notional amount allocated to such reference entity;
#### Citation:
- *17 CFR § 1.3*
- Heading: **PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT**
|
ecfr | ### Question
What is the definition of new vessel?
| ### Answer
The definition of **new vessel** is as follows in *26 CFR § 2.1*:
> any vessel (1) documented or agreed with the Commission to be documented under the laws of the United States; (2) constructed in the United States after December 31, 1939, or the construction of which has been financed under titles V or VII of this Act, as amended, or the construction of which has been aided by a mortgage insured under title XI of this Act as amended;
#### Citation:
- *26 CFR § 2.1*
- Heading: **Title 26—Internal Revenue > PART 2—MARITIME CONSTRUCTION RESERVE FUND > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
How is the "State" defined?
| ### Answer
The term **State** is defined in *40 CFR § 96.2* as follows -
> the incorporating State.
#### Citation:
- *40 CFR § 96.2*
- Heading: **Title 40—Protection of Environment > PART 96—NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO 2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS > Subpart A—NOX Budget Trading Program General Provisions > CHAPTER I—ENVIRONMENTAL PROTECTION AGENCY (CONTINUED)**
|
ecfr | ### Question
Can you define what news means?
| ### Answer
**News** is defined as the following in *12 CFR § 1101.4*:
> information that is about current events or that would be of current interest to the public
#### Citation:
- *12 CFR § 1101.4*
- Heading: **PART 1101—DESCRIPTION OF OFFICE, PROCEDURES, PUBLIC INFORMATION**
|
ecfr | ### Question
What is the definition of aeronautical and space vehicles?
| ### Answer
The definition of **aeronautical and space vehicles** is as follows in *14 CFR § 1201.102*:
> aircraft, missiles, satellites, and other space vehicles, together with related equipment, devices, components, and parts.
#### Citation:
- *14 CFR § 1201.102*
- Heading: **PART 1201—STATEMENT OF ORGANIZATION AND GENERAL INFORMATION > Subpart 1—Introduction**
|
ecfr | ### Question
How does PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT define shell company?
| ### Answer
Under *17 CFR § 1.3*, **shell company** is defined as:
> any entity that limits its holdings to direct or indirect interests in entities that are relying on this paragraph (m)(7);
#### Citation:
- *17 CFR § 1.3*
- Heading: **PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT**
|
ecfr | ### Question
How is the term swap dealer defined?
| ### Answer
The term **swap dealer** is defined in *17 CFR § 1.3* as the following:
> any person who:
(i) Holds itself out as a dealer in swaps;
#### Citation:
- *17 CFR § 1.3*
- Heading: **PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT**
|
ecfr | ### Question
How does the law define major swap participant?
| ### Answer
Under *17 CFR § 1.3*, **major swap participant** is defined as:
> any person:
(i) That is not a swap dealer;
#### Citation:
- *17 CFR § 1.3*
- Heading: **PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT**
|
ecfr | ### Question
What is the definition of substantial position?
| ### Answer
The definition of **substantial position** is as follows in *17 CFR § 1.3*:
> swap positions that equal or exceed any of the following thresholds in the specified major category of swaps:
(i) For rate swaps:
(A) $3 billion in daily average aggregate uncollateralized outward exposure
#### Citation:
- *17 CFR § 1.3*
- Heading: **PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT**
|
ecfr | ### Question
How is the term substantial counterparty exposure that could have serious adverse effects on the financial stability of the United States banking system or financial markets defined?
| ### Answer
The term **substantial counterparty exposure that could have serious adverse effects on the financial stability of the United States banking system or financial markets** is defined in *17 CFR § 1.3* as the following:
> a swap position that satisfies either of the following thresholds:
(i) $5 billion in daily average aggregate uncollateralized outward exposure;
#### Citation:
- *17 CFR § 1.3*
- Heading: **PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT**
|
ecfr | ### Question
How is the "highly leveraged" defined?
| ### Answer
The term **highly leveraged** is defined in *17 CFR § 1.3* as follows -
> the existence of a ratio of an entity's total liabilities to equity in excess of 12 to 1 as measured at the close of business on the last business day of the applicable fiscal quarter.
#### Citation:
- *17 CFR § 1.3*
- Heading: **PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT**
|
ecfr | ### Question
Can you define what State means?
| ### Answer
**State** is defined as the following in *17 CFR § 1.3*:
> any state of the United States, the District of Columbia, Puerto Rico, the U.S. Virgin Islands, or any other possession of the United States.
#### Citation:
- *17 CFR § 1.3*
- Heading: **PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT**
|
ecfr | ### Question
What does issuers of securities in a narrow-based security index mean?
| ### Answer
**Issuers of securities in a narrow-based security index** has the following meaning in *17 CFR § 1.3*:
> issuers of securities included in an index (including an index referencing loan borrowers or loans of such borrowers) in which:
(i)(A) There are nine or fewer non-affiliated issuers of securities that are reference entities included in the index, provided that an issuer of securities shall not be deemed a reference entity included in the index for purposes of this section unless:
(*1*) A credit event with respect to such reference entity would result in a payment by the credit protection seller to the credit protection buyer under the credit default swap based on the related notional amount allocated to such reference entity;
#### Citation:
- *17 CFR § 1.3*
- Heading: **PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT**
|
ecfr | ### Question
How is the term package defined?
| ### Answer
The term **package** is defined in *21 CFR § 1.20* as the following:
> any container or wrapping in which any food, drug, device, or cosmetic is enclosed for use in the delivery or display of such commodities to retail purchasers, but does not include:
(a) Shipping containers or wrappings used solely for the transportation of any such commodity in bulk or in quantity to manufacturers, packers, processors, or wholesale or retail distributors;
#### Citation:
- *21 CFR § 1.20*
- Heading: **PART 1—GENERAL ENFORCEMENT REGULATIONS > Subpart B—General Labeling Requirements**
|
ecfr | ### Question
How is the term isomer defined?
| ### Answer
The term **isomer** is defined in *21 CFR § 1300.01* as the following:
> any optical or geometric isomer
#### Citation:
- *21 CFR § 1300.01*
- Heading: **Title 21-Food and Drugs > PART 1300—DEFINITIONS**
|
ecfr | ### Question
What is the definition of positional isomer?
| ### Answer
The definition of **positional isomer** is as follows in *21 CFR § 1300.01*:
> any substance possessing the same molecular formula and core structure and having the same functional group(s) and/or substituent(s) as those found in the respective Schedule I hallucinogen, attached at any position(s) on the core structure, but in such manner that no new chemical functionalities are created and no existing chemical functionalities are destroyed relative to the respective Schedule I hallucinogen
#### Citation:
- *21 CFR § 1300.01*
- Heading: **Title 21-Food and Drugs > PART 1300—DEFINITIONS**
|
ecfr | ### Question
How does the law define filling new prescriptions for controlled substances in Schedule III, IV, or V?
| ### Answer
Under *21 CFR § 1300.04*, **filling new prescriptions for controlled substances in Schedule III, IV, or V** is defined as:
> filling a prescription for an individual for a controlled substance in Schedule III, IV, or V, if:
(1) The pharmacy dispensing that prescription has previously dispensed to the patient a controlled substance other than by means of the Internet and pursuant to the valid prescription of a practitioner that meets the applicable requirements of subsections (b) and (c) of section 309 of the Act (21 U.S.C. 829) and §§ 1306.21 and 1306.22 of this chapter (for purposes of this definition, such a prescription shall be referred to as the "original prescription");
#### Citation:
- *21 CFR § 1300.04*
- Heading: **PART 1300—DEFINITIONS**
|
ecfr | ### Question
What is the definition of homepage?
| ### Answer
The definition of **homepage** is as follows in *21 CFR § 1300.04*:
> the opening or main page or screen of the Web site of an online pharmacy that is viewable on the Internet.
#### Citation:
- *21 CFR § 1300.04*
- Heading: **PART 1300—DEFINITIONS**
|
ecfr | ### Question
How is the term in-person medical evaluation defined?
| ### Answer
The term **in-person medical evaluation** is defined in *21 CFR § 1300.04* as the following:
> a medical evaluation that is conducted with the patient in the physical presence of the practitioner, without regard to whether portions of the evaluation are conducted by other health professionals.
#### Citation:
- *21 CFR § 1300.04*
- Heading: **PART 1300—DEFINITIONS**
|
ecfr | ### Question
How is the term Internet defined?
| ### Answer
The term **Internet** is defined in *21 CFR § 1300.04* as the following:
> collectively the myriad of computer and telecommunications facilities, including equipment and operating software, which comprise the interconnected worldwide network of networks that employ the Transmission Control Protocol/Internet Protocol, or any predecessor or successor protocol to such protocol, to communicate information of all kinds by wire or radio.
#### Citation:
- *21 CFR § 1300.04*
- Heading: **PART 1300—DEFINITIONS**
|
ecfr | ### Question
What is the definition of online pharmacy?
| ### Answer
The definition of **online pharmacy** is as follows in *21 CFR § 1300.04*:
> a person, entity, or Internet site, whether in the United States or abroad, that knowingly or intentionally delivers, distributes, or dispenses, or offers or attempts to deliver, distribute, or dispense, a controlled substance by means of the Internet.
#### Citation:
- *21 CFR § 1300.04*
- Heading: **PART 1300—DEFINITIONS**
|
ecfr | ### Question
What does practice of telemedicine mean?
| ### Answer
**Practice of telemedicine** has the following meaning in *21 CFR § 1300.04*:
> the practice of medicine in accordance with applicable Federal and State laws by a practitioner (other than a pharmacist) who is at a location remote from the patient and is communicating with the patient, or health care professional who is treating the patient, using a telecommunications system referred to in section 1834(m) of the Social Security Act (42 U.S.C. 1395m(m)), which practice falls within a category listed in the following paragraphs (i)(1) through (7):
(1) *Treatment in a hospital or clinic*.
#### Citation:
- *21 CFR § 1300.04*
- Heading: **PART 1300—DEFINITIONS**
|
ecfr | ### Question
What does practice of telemedicine mean?
| ### Answer
**Practice of telemedicine** has the following meaning in *21 CFR § 1300.04*:
> the practice of medicine in accordance with applicable Federal and State laws by a practitioner (as that term is defined in section 102 of the Act (21 U.S.C. 802)) (other than a pharmacist) who is at a location remote from the patient and is communicating with the patient, or health care professional who is treating the patient, using a telecommunications system referred to in section 1834(m) of the Social Security Act (42 U.S.C. 1395m(m)), if the practitioner is using an interactive telecommunications system that satisfies the requirements of section 410.78(a)(3) of title 42, Code of Federal Regulations.
#### Citation:
- *21 CFR § 1300.04*
- Heading: **PART 1300—DEFINITIONS**
|
ecfr | ### Question
What is the definition of valid prescription?
| ### Answer
The definition of **valid prescription** is as follows in *21 CFR § 1300.04*:
> a prescription that is issued for a legitimate medical purpose in the usual course of professional practice by:
(i) A practitioner who has conducted at least one in-person medical evaluation of the patient;
#### Citation:
- *21 CFR § 1300.04*
- Heading: **PART 1300—DEFINITIONS**
|
ecfr | ### Question
What does section 902 corporation mean?
| ### Answer
**Section 902 corporation** has the following meaning in *26 CFR § 1.909-1T*:
> any foreign corporation with respect to which one or more domestic corporations meet the ownership requirements of section 902(a) or (b).
#### Citation:
- *26 CFR § 1.909-1T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
How is the term section 902 shareholder defined?
| ### Answer
The term **section 902 shareholder** is defined in *26 CFR § 1.909-1T* as the following:
> any domestic corporation that meets the ownership requirements of section 902(a) or (b) with respect to a section 902 corporation.
#### Citation:
- *26 CFR § 1.909-1T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
How is the "payor" defined?
| ### Answer
The term **payor** is defined in *26 CFR § 1.909-1T* as follows -
> a person that pays or accrues a foreign income tax within the meaning of § 1.901-2(f), and also includes a person that takes foreign income taxes paid or accrued by a partnership, S corporation, estate or trust into account pursuant to section 702(a)(6), section 901(b)(5) or section 1373(a).
#### Citation:
- *26 CFR § 1.909-1T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
What is the definition of foreign income tax?
| ### Answer
The definition of **foreign income tax** is as follows in *26 CFR § 1.909-1T*:
> any income, war profits, or excess profits tax paid or accrued to any foreign country or to any possession of the United States.
#### Citation:
- *26 CFR § 1.909-1T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
What does disregarded entity mean?
| ### Answer
**Disregarded entity** has the following meaning in *26 CFR § 1.909-1T*:
> an entity that is disregarded as an entity separate from its owner, as provided in § 301.7701-2(c)(2)(i).
#### Citation:
- *26 CFR § 1.909-1T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
How does the law define hybrid partnership?
| ### Answer
Under *26 CFR § 1.909-1T*, **hybrid partnership** is defined as:
> a partnership that is subject to income tax in a foreign country as a corporation (or otherwise at the entity level) on the basis of residence, place of incorporation, place of management or similar criteria.
#### Citation:
- *26 CFR § 1.909-1T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
What does reverse hybrid mean?
| ### Answer
**Reverse hybrid** has the following meaning in *26 CFR § 1.909-2T*:
> an entity that is a corporation for U.S. Federal income tax purposes but is a fiscally transparent entity (under the principles of § 1.894-1(d)(3)) or a branch under the laws of a foreign country imposing tax on the income of the entity.
#### Citation:
- *26 CFR § 1.909-2T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
How does the law define U.S. combined income group?
| ### Answer
Under *26 CFR § 1.909-2T*, **U.S. combined income group** is defined as:
> an individual or a corporation and all entities (including entities that are fiscally transparent for U.S. Federal income tax purposes under the principles of § 1.894-1(d)(3)) that for U.S. Federal income tax purposes combine any of their respective items of income, deduction, gain or loss with the income, deduction, gain or loss of such individual or corporation.
#### Citation:
- *26 CFR § 1.909-2T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
What does shared loss mean?
| ### Answer
**Shared loss** has the following meaning in *26 CFR § 1.909-2T*:
> a loss of one entity for foreign tax purposes that, in connection with a foreign group relief or other loss-sharing regime, is taken into account by one or more other entities.
#### Citation:
- *26 CFR § 1.909-2T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
Can you define what U.S. equity hybrid instrument means?
| ### Answer
**U.S. equity hybrid instrument** is defined as the following in *26 CFR § 1.909-2T*:
> an instrument that is treated as equity for U.S. Federal income tax purposes but is treated as indebtedness for foreign tax purposes, or with respect to which the issuer is otherwise entitled to a deduction for foreign tax purposes for amounts paid or accrued with respect to the instrument.
#### Citation:
- *26 CFR § 1.909-2T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
Can you define what U.S. debt hybrid instrument means?
| ### Answer
**U.S. debt hybrid instrument** is defined as the following in *26 CFR § 1.909-2T*:
> an instrument that is treated as equity for foreign tax purposes but as indebtedness for U.S. Federal income tax purposes.
#### Citation:
- *26 CFR § 1.909-2T*
- Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
How is the "management and control" defined?
| ### Answer
The term **management and control** is defined in *26 CFR § 1.1402(a)-8* as follows -
> management and control in fact, not the management and control imputed to the husband under the community property laws
#### Citation:
- *26 CFR § 1.1402(a)-8*
|
ecfr | ### Question
What does controlled group of corporations mean?
| ### Answer
**Controlled group of corporations** has the following meaning in *26 CFR § 1.1563-1*:
> any group of corporations which is—
(A) A *parent-subsidiary controlled group* (as defined in paragraph (a)(2) of this section);
#### Citation:
- *26 CFR § 1.1563-1*
|
ecfr | ### Question
What does parent-subsidiary controlled group mean?
| ### Answer
**Parent-subsidiary controlled group** has the following meaning in *26 CFR § 1.1563-1*:
> one or more chains of corporations connected through stock ownership with a common parent corporation if—
(A) Stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote or at least 80 percent of the total value of shares of all classes of stock of each of the corporations, except the common parent corporation, is owned (directly and with the application of § 1.1563-3(b)(1), relating to options) by one or more of the other corporations;
#### Citation:
- *26 CFR § 1.1563-1*
|
ecfr | ### Question
Can you define what brother-sister controlled group means?
| ### Answer
**Brother-sister controlled group** is defined as the following in *26 CFR § 1.1563-1*:
> two or more corporations if the same five or fewer persons who are individuals, estates, or trusts own (directly and with the application of the rules contained in § 1.1563-3(b)) stock possessing more than 50 percent of the total combined voting power of all classes of stock entitled to vote or more than 50 percent of the total value of shares of all classes of stock of each corporation, taking into account the stock ownership of each such person only to the extent such stock ownership is identical with respect to each such corporation.
#### Citation:
- *26 CFR § 1.1563-1*
|
ecfr | ### Question
How does the law define brother-sister controlled group?
| ### Answer
Under *26 CFR § 1.1563-1*, **brother-sister controlled group** is defined as:
> two or more corporations if the same five or fewer persons who are individuals, estates, or trusts own (directly and with the application of the rules contained in § 1.1563-3(b)) stock possessing—
(A) At least 80 percent of the total combined voting power of all classes of stock entitled to vote or at least 80 percent of the total value of shares of all classes of stock of each corporation (the 80 percent requirement);
#### Citation:
- *26 CFR § 1.1563-1*
|
ecfr | ### Question
How is the "combined group" defined?
| ### Answer
The term **combined group** is defined in *26 CFR § 1.1563-1* as follows -
> any group of three or more corporations if—
(A) Each such corporation is a member of either a parent-subsidiary controlled group of corporations or a brother-sister controlled group of corporations;
#### Citation:
- *26 CFR § 1.1563-1*
|
ecfr | ### Question
How is the term life insurance controlled group defined?
| ### Answer
The term **life insurance controlled group** is defined in *26 CFR § 1.1563-1* as the following:
> two or more life insurance companies each of which is a member of a controlled group of corporations described in paragraph (a)(2), (a)(3)(i), or (a)(4) of this section and to which § 1.1502-47(f)(6) does not apply.
#### Citation:
- *26 CFR § 1.1563-1*
|
ecfr | ### Question
How is the term testing date defined?
| ### Answer
The term **testing date** is defined in *26 CFR § 1.1563-1* as the following:
> the date used for determining the status of controlled group members as either component members or excluded members.
#### Citation:
- *26 CFR § 1.1563-1*
|
ecfr | ### Question
What does testing period mean?
| ### Answer
**Testing period** has the following meaning in *26 CFR § 1.1563-1*:
> the time period used for determining the status of controlled group members as either component members or excluded members.
#### Citation:
- *26 CFR § 1.1563-1*
|
ecfr | ### Question
Can you define what new vessel means?
| ### Answer
**New vessel** is defined as the following in *26 CFR § 2.1*:
> any vessel (1) documented or agreed with the Commission to be documented under the laws of the United States; (2) constructed in the United States after December 31, 1939, or the construction of which has been financed under titles V or VII of this Act, as amended, or the construction of which has been aided by a mortgage insured under title XI of this Act as amended;
#### Citation:
- *26 CFR § 2.1*
- Heading: **Title 26—Internal Revenue > PART 2—MARITIME CONSTRUCTION RESERVE FUND > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
Can you define what United States means?
| ### Answer
**United States** is defined as the following in *26 CFR § 509.101*:
> the United States of America, and when used in a geographical sense means the States, the Territories of Alaska and Hawaii, and the District of Columbia
#### Citation:
- *26 CFR § 509.101*
- Heading: **Title 26—Internal Revenue > PART 509—SWITZERLAND > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
How does Title 26—Internal Revenue define Switzerland?
| ### Answer
Under *26 CFR § 509.101*, **Switzerland** is defined as:
> The Swiss Confederation
#### Citation:
- *26 CFR § 509.101*
- Heading: **Title 26—Internal Revenue > PART 509—SWITZERLAND > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
Can you define what permanent establishment means?
| ### Answer
**Permanent establishment** is defined as the following in *26 CFR § 509.101*:
> a branch, office, factory, workshop, warehouse or other fixed place of business, but does not include the casual and temporary use of merely storage facilities, nor does it include an agency unless the agent has and habitually exercises a general authority to negotiate and conclude contracts on behalf of an enterprise or has a stock of merchandise from which he regularly fills orders on its behalf
#### Citation:
- *26 CFR § 509.101*
- Heading: **Title 26—Internal Revenue > PART 509—SWITZERLAND > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
How does PART 509—SWITZERLAND define United States enterprise?
| ### Answer
Under *26 CFR § 509.101*, **United States enterprise** is defined as:
> an industrial or commercial enterprise or undertaking carried on in the United States by a resident (including an individual, fiduciary and partnership) of the United States or by a United States corporation or other entity
#### Citation:
- *26 CFR § 509.101*
- Heading: **Title 26—Internal Revenue > PART 509—SWITZERLAND > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
How does the law define United States corporation or other entity?
| ### Answer
Under *26 CFR § 509.101*, **United States corporation or other entity** is defined as:
> a corporation or other entity created or organized under the law of the United States or of any State or Territory of the United States
#### Citation:
- *26 CFR § 509.101*
- Heading: **Title 26—Internal Revenue > PART 509—SWITZERLAND > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
What is the definition of Swiss enterprise?
| ### Answer
The definition of **Swiss enterprise** is as follows in *26 CFR § 509.101*:
> an industrial or commercial enterprise or undertaking carried on in Switzerland by an individual resident in Switzerland or by a Swiss corporation or other entity
#### Citation:
- *26 CFR § 509.101*
- Heading: **Title 26—Internal Revenue > PART 509—SWITZERLAND > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
What does Swiss corporation or other entity mean?
| ### Answer
**Swiss corporation or other entity** has the following meaning in *26 CFR § 509.101*:
> a corporation or institution or foundation having juridical personality, or a partnership (association "en nom collectif" or "en commandite"), or other association without juridical personality, created or organized under Swiss laws
#### Citation:
- *26 CFR § 509.101*
- Heading: **Title 26—Internal Revenue > PART 509—SWITZERLAND > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
How is the "taxes" defined?
| ### Answer
The term **taxes** is defined in *26 CFR § 509.101* as follows -
> taxes of every kind or description, whether Federal, State, cantonal, municipal or communal.
#### Citation:
- *26 CFR § 509.101*
- Heading: **Title 26—Internal Revenue > PART 509—SWITZERLAND > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
ecfr | ### Question
Can you define what United States tax means?
| ### Answer
**United States tax** is defined as the following in *26 CFR § 509.104*:
> the Federal income taxes, including surtaxes and excess profits taxes, and any other income or profits tax of a substantially similar character imposed by the United States after May 24, 1951
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND**
|
ecfr | ### Question
How is the "Swiss tax" defined?
| ### Answer
The term **Swiss tax** is defined in *26 CFR § 509.104* as follows -
> the federal, cantonal, and communal taxes on income—that is, on total income, earned income, income from property, industrial and commercial profits, etc.—and any other income or profits tax of a substantially similar character imposed by Switzerland after May 24, 1951
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND**
|
ecfr | ### Question
How does PART 509—SWITZERLAND define United States?
| ### Answer
Under *26 CFR § 509.104*, **United States** is defined as:
> the United States of America
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND**
|
ecfr | ### Question
How does the law define Switzerland?
| ### Answer
Under *26 CFR § 509.104*, **Switzerland** is defined as:
> the Swiss Confederation
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND**
|
ecfr | ### Question
How is the "permanent establishment" defined?
| ### Answer
The term **permanent establishment** is defined in *26 CFR § 509.104* as follows -
> an office, factory, workshop, warehouse, branch, or other fixed place of business, but does not include the casual and temporary use of merely storage facilities
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND**
|
ecfr | ### Question
What is the definition of enterprise?
| ### Answer
The definition of **enterprise** is as follows in *26 CFR § 509.104*:
> any commercial or industrial enterprise or undertaking carried on by any person, for example, by an individual partnership, or corporation
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND**
|
ecfr | ### Question
How is the term Swiss enterprise defined?
| ### Answer
The term **Swiss enterprise** is defined in *26 CFR § 509.104* as the following:
> an enterprise carried on in Switzerland by a nonresident alien individual who is a resident of Switzerland, or by a Swiss corporation or other entity
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND**
|
ecfr | ### Question
How does PART 509—SWITZERLAND define Swiss corporation or other entity?
| ### Answer
Under *26 CFR § 509.104*, **Swiss corporation or other entity** is defined as:
> a corporation or institution or foundation having juridical personality, or a partnership (association "en nom collectif" or "en commandite"), or other association without juridical personality, created or organized under Swiss laws
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND**
|
ecfr | ### Question
How is the term United States enterprise defined?
| ### Answer
The term **United States enterprise** is defined in *26 CFR § 509.104* as the following:
> an enterprise carried on in the United States by a resident of the United States (including an individual, fiduciary, and partnership) or by a United States corporation or other entity
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND**
|
ecfr | ### Question
How is the "United States corporation or other entity" defined?
| ### Answer
The term **United States corporation or other entity** is defined in *26 CFR § 509.104* as follows -
> a corporation or other entity created or organized under the law of the United States or of any State or Territory of the United States
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND**
|
ecfr | ### Question
How is the "industrial and commercial profits" defined?
| ### Answer
The term **industrial and commercial profits** is defined in *26 CFR § 509.104* as follows -
> profits arising from industrial, commercial, mercantile, manufacturing, and like activities of an enterprise, including mining, financial and insurance profits
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND**
|
ecfr | ### Question
How is the "Commissioner" defined?
| ### Answer
The term **Commissioner** is defined in *26 CFR § 509.104* as follows -
> the Commissioner of Internal Revenue or his authorized representative
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND**
|
ecfr | ### Question
What is the definition of Director of the Federal Tax Administration?
| ### Answer
The definition of **Director of the Federal Tax Administration** is as follows in *26 CFR § 509.104*:
> the Director of the Federal Tax Administration (Direktor der eidgenoessischen Steuerverwaltung) of Switzerland
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND**
|
ecfr | ### Question
How does the law define per-unit retain certificate?
| ### Answer
Under *26 CFR § 1.61-5*, **per-unit retain certificate** is defined as:
> any capital stock, revolving fund certificate, retain certificate, certificate of indebtedness, letter of advice, or other written notice—
(1) Which is issued to a patron with respect to products marketed for such patron
#### Citation:
- *26 CFR § 1.61-5*
|
ecfr | ### Question
How is the term bond defined?
| ### Answer
The term **bond** is defined in *26 CFR § 1.170-1* as the following:
> any bond, debenture, note, or certificate or other evidence of indebtedness.
#### Citation:
- *26 CFR § 1.170-1*
- Heading: **Title 26—Internal Revenue > PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**
|
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