§ 37a. Definitions
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/usc/title-15/section-37aA research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For purposes of this section and section 37 of this title:
(1)Antitrust laws The term “antitrust laws” has the meaning given it in subsection
(a)of section 12 of this title, except that such term includes section 45 of this title to the extent that such section 45 applies to unfair methods of competition.
(2)Charitable remainder trust The term “charitable remainder trust” has the meaning given it in section 664(d) of title 26.
(3)Charitable gift annuity The term “charitable gift annuity” has the meaning given it in section 501(m)(5) of title 26.
(4)Final determination The term “final determination” includes an Internal Revenue Service determination, after exhaustion of donor’s and donee’s administrative remedies, disallowing the donor’s charitable deduction for the year in which the initial contribution was made because of the donee’s failure to comply at such time with the requirements of section 501(m)(5) or 664(d), respectively, of title 26.
(5)Person The term “person” has the meaning given it in subsection
(a)of section 12 of this title.
(6)State The term “State” has the meaning given it in section 15g(2) of this title.
(Pub. L. 104–63, § 3, Dec. 8, 1995, 109 Stat. 687; Pub. L. 105–26, § 2(2), July 3, 1997, 111 Stat. 242.)
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Cited by 10 sections · top 8
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- Pub. L. 104–63, § 3
- 109 Stat. 687
- Pub. L. 105–26, § 2(2)
- 111 Stat. 242
- Pub. L. 105–26, § 2(2)(A)
- Pub. L. 105–26, § 2(2)(D)
- Pub. L. 105–26
- section 3 of Pub. L. 105–26
- section 4 of Pub. L. 104–63
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§ 37a
Definitions
Bills×5
U.S.C.×3
Stat. Comp.×1
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Pub. L.Pub. L. 104–63, § 3
Stat.109 Stat. 687
Pub. L.Pub. L. 105–26, § 2(2)
Stat.111 Stat. 242
Pub. L.Pub. L. 105–26, § 2(2)(A)
Cites 15 · showing 11Cited by 10 across 4 sources