r/title-26-INTERNAL-REVENUE-CODE wiki — defined terms

“employer securities” applies in that section

The term “employer securities” has the meaning given to such term by section 409( l ).

“qualified securities” applies in that section

The term “qualified securities” has the meaning given to such term by section 1042(c)(1); except that such section shall be applied without regard to subparagraph (B) thereof for purposes of applying this section and section 4979A with respect to securities acquired in a qualified gratuitous transfer (as defined in section 664(g)(1)). (3) Eligible worker-owned cooperative

“excess aggregate contribution” applies in that section

the term “excess aggregate contribution” has the meaning given to such term by section 401(m)(6)(B). For purposes of determining excess aggregate contributions under an annuity contract described in section 403(b), such contract shall be treated as a plan described in subsection (e)(1). (e) Plan For purposes of this section,

“excess contributions” applies in that section

the term “excess contributions” has the meaning given such term by sections 401(k)(8)(B), 408(k)(6)(C), and 501(c)(18). (d) Excess aggregate contribution For purposes of this section,

“plan” applies in that section

the term “plan” means— (1) a plan described in section 401(a) which includes a trust exempt from tax under section 501(a), (2) any annuity plan described in section 403(a), (3) any annuity contract described in section 403(b), (4) a simplified employee pension of an employer which satisfies the requirements of section 408(k), and (5) a plan described in section 501(c)(18). Such term includes any plan which, at any time, has been determined by the Secretary to be such a plan.

“prohibited allocation” applies in that section

the term “prohibited allocation” means— (1) any allocation of qualified securities acquired in a sale to which section 1042 applies which violates the provisions of section 409(n), and (2) any benefit which accrues to any person in violation of the provisions of section 409(n).

“applicable amount” applies in that section

the term “applicable amount” means any amount which— (i) is transferred after March 31, 1985 , and before January 1, 1989 , or (ii) is transferred after December 31, 1988 , pursuant to a termination which occurs after March 31, 1985 , and before January 1, 1989 . (F) No credit or deduction allowed No credit or deduction shall be allowed under chapter 1 for any amount transferred to an employee stock ownership plan in a transfer to which this paragraph applies. (G) Amount transferred to include income thereon, etc. The amount transferred shall not be treated as meeting the requirements of subparagraphs (B) and (C) unless amounts attributable to such amount also meet such requirements.

“employer reversion” applies in that section

The term “employer reversion” means the amount of cash and the fair market value of other property received (directly or indirectly) by an employer from the qualified plan. (B) Exceptions The term “employer reversion” shall not include— (i) except as provided in regulations, any amount distributed to or on behalf of any employee (or his beneficiaries) if such amount could have been so distributed before termination of such plan without violating any provision of section 401, (ii) any distribution to the employer which is allowable under section 401(a)(2)— (I) in the case of a multiemployer plan, by reason of mistakes of law or fact or the return of any withdrawal liability payment, (II) in …

“qualified participant” applies in that section

The term “qualified participant” means an individual who— (i) is an active participant, (ii) is a participant or beneficiary in pay status as of the termination date, (iii) is a participant not described in clause (i) or (ii)— (I) who has a nonforfeitable right to an accrued benefit under the terminated plan as of the termination date, and (II) whose service, which was creditable under the terminated plan, terminated during the period beginning 3 years before the termination date and ending with the date on which the final distribution of assets occurs, or (iv) is a beneficiary of a participant described in clause (iii)(II) and has a nonforfeitable right to an accrued benefit under the …

“qualified plan” applies in that section

The term “qualified plan” means any plan meeting the requirements of section 401(a) or 403(a), other than— (A) a plan maintained by an employer if such employer has, at all times, been exempt from tax under subtitle A, or (B) a governmental plan (within the meaning of section 414(d)). Such term shall include any plan which, at any time, has been determined by the Secretary to be a qualified plan. (2) Employer reversion (A) In general

“qualified replacement plan” applies in that section

the term “qualified replacement plan” means a qualified plan established or maintained by the employer in connection with a qualified plan termination (hereinafter referred to as the “replacement plan”) with respect to which the following requirements are met: (A) Participation requirement At least 95 percent of the active participants in the terminated plan who remain as employees of the employer after the termination are active participants in the replacement plan.

“applicable premium” applies in that section

The term “applicable premium” means, with respect to any period of continuation coverage of qualified beneficiaries, the cost to the plan for such period of the coverage for similarly situated beneficiaries with respect to whom a qualifying event has not occurred (without regard to whether such cost is paid by the employer or employee).

“continuation coverage” applies in that section

the term “continuation coverage” means coverage under the plan which meets the following requirements: (A) Type of benefit coverage The coverage must consist of coverage which, as of the time the coverage is being provided, is identical to the coverage provided under the plan to similarly situated beneficiaries under the plan with respect to whom a qualifying event has not occurred. If coverage under the plan is modified for any group of similarly situated beneficiaries, the coverage shall also be modified in the same manner for all individuals who are qualified beneficiaries under the plan pursuant to this subsection in connection with such group.

“covered employee” applies in that section

the term “covered employee” means an individual who is (or was) provided coverage under a group health plan by virtue of the performance of services by the individual for 1 or more persons maintaining the plan (including as an employee defined in section 401(c)(1)). (8) Optional extension of required periods A group health plan shall not be treated as failing to meet the requirements of this subsection solely because the plan provides both— (A) that the period of extended coverage referred to in paragraph (2)(B) commences with the date of the loss of coverage, and (B) that the applicable notice period provided under paragraph (6)(B) commences with the date of the loss of coverage.

“election period” applies in that section

The term “election period” means the period which— (i) begins not later than the date on which coverage terminates under the plan by reason of a qualifying event, (ii) is of at least 60 days’ duration, and (iii) ends not earlier than 60 days after the later of— (I) the date described in clause (i), or (II) in the case of any qualified beneficiary who receives notice under paragraph (6)(D), the date of such notice.

“group health plan” applies in that section

The term “group health plan” has the meaning given such term by section 5000(b)(1). Such term shall not include any plan substantially all of the coverage under which is for qualified long-term care services (as defined in section 7702B(c)). (3) Plan administrator

“noncompliance period” applies in that section

the term “noncompliance period” means, with respect to any failure, the period— (A) beginning on the date such failure first occurs, and (B) ending on the earlier of— (i) the date such failure is corrected, or (ii) the date which is 6 months after the last day in the period applicable to the qualified beneficiary under subsection (f)(2)(B) (determined without regard to clause (iii) thereof).

“nonelecting TAA-eligible individual” applies in that section

The term “nonelecting TAA-eligible individual” means a TAA-eligible individual who has a TAA-related loss of coverage and did not elect continuation coverage under this subsection during the TAA-related election period. (II) TAA-eligible individual

“plan administrator” applies in that section

The term “plan administrator” has the meaning given the term “administrator” by section 3(16)(A) of the Employee Retirement Income Security Act of 1974. (4) Correction A failure of a group health plan to meet the requirements of subsection (f) with respect to any qualified beneficiary shall be treated as corrected if— (A) such failure is retroactively undone to the extent possible, and (B) the qualified beneficiary is placed in a financial position which is as good as such beneficiary would have been in had such failure not occurred.

“qualified beneficiary” applies in that section

The term “qualified beneficiary” means, with respect to a covered employee under a group health plan, any other individual who, on the day before the qualifying event for that employee, is a beneficiary under the plan— (i) as the spouse of the covered employee, or (ii) as the dependent child of the employee. Such term shall also include a child who is born to or placed for adoption with the covered employee during the period of continuation coverage under this section. (B) Special rule for terminations and reduced employment In the case of a qualifying event described in subsection (f)(3)(B),

“qualifying event” applies in that section

the term “qualifying event” means, with respect to any covered employee, any of the following events which, but for the continuation coverage required under this subsection, would result in the loss of coverage of a qualified beneficiary— (A) The death of the covered employee. (B) The termination (other than by reason of such employee’s gross misconduct), or reduction of hours, of the covered employee’s employment. (C) The divorce or legal separation of the covered employee from the employee’s spouse. (D) The covered employee becoming entitled to benefits under title XVIII of the Social Security Act.

“TAA-eligible individual” applies in that section

The term “TAA-eligible individual” means an eligible TAA recipient (as defined in paragraph (2) of section 35(c)) and an eligible alternative TAA recipient (as defined in paragraph (3) of such section). (III) TAA-related election period

“TAA-related election period” applies in that section

The term “TAA-related election period” means, with respect to a TAA-related loss of coverage, the 60-day election period under this subsection which is a direct consequence of such loss. (IV) TAA-related loss of coverage

“TAA-related loss of coverage” applies in that section

The term “TAA-related loss of coverage” means, with respect to an individual whose separation from employment gives rise to being an TAA-eligible individual, the loss of health benefits coverage associated with such separation. (6) Notice requirement In accordance with regulations prescribed by the Secretary— (A) The group health plan shall provide, at the time of commencement of coverage under the plan, written notice to each covered employee and spouse of the employee (if any) of the rights provided under this subsection.

“model Act” applies in that section

the terms “model regulation” and “model Act” have the meanings given such terms by section 7702B(g)(2)(B). (2) Delivery of policy If an application for a qualified long-term care insurance contract (or for a certificate under such a contract for a group) is approved, the issuer shall deliver to the applicant (or policyholder or certificateholder) the contract (or certificate) of insurance not later than 30 days after the date of the approval.

“model regulation” applies in that section

the terms “model regulation” and “model Act” have the meanings given such terms by section 7702B(g)(2)(B). (2) Delivery of policy If an application for a qualified long-term care insurance contract (or for a certificate under such a contract for a group) is approved, the issuer shall deliver to the applicant (or policyholder or certificateholder) the contract (or certificate) of insurance not later than 30 days after the date of the approval.

“qualified long-term care insurance contract” applies in that section

the term “qualified long-term care insurance contract” has the meaning given such term by section 7702B. (f) Coordination with State requirements If a State imposes any requirement which is more stringent than the analogous requirement imposed by this section or section 7702B(g), the requirement imposed by this section or section 7702B(g) shall be treated as met if the more stringent State requirement is met.

“group health plan” applies in that section

The term “group health plan” has the meaning given such term by section 9832(a). (2) Specified multiple employer health plan

“noncompliance period” applies in that section

the term “noncompliance period” means, with respect to any failure, the period— (A) beginning on the date such failure first occurs, and (B) ending on the date such failure is corrected. (3) Minimum tax for noncompliance period where failure discovered after notice of examination Notwithstanding paragraphs (1) and (2) of subsection (c)— (A) In general In the case of 1 or more failures with respect to an individual— (i) which are not corrected before the date a notice of examination of income tax liability is sent to the employer, and (ii) which occurred or continued during the period under examination, the amount of tax imposed by subsection (a) by reason of such failures with respect to …

“small employer” applies in that section

the term “small employer” means, with respect to a calendar year and a plan year, an employer who employed an average of at least 2 but not more than 50 employees on business days during the preceding calendar year and who employs at least 2 employees on the first day of the plan year. For purposes of the preceding sentence, all persons treated as a single employer under subsection (b), (c), (m), or ( o ) of section 414 shall be treated as one employer.

“specified multiple employer health plan” applies in that section

The term “specified multiple employer health plan” means a group health plan which is— (A) any multiemployer plan, or (B) any multiple employer welfare arrangement (as defined in section 3(40) of the Employee Retirement Income Security Act of 1974, as in effect on the date of the enactment of this section). (3) Correction A failure of a group health plan shall be treated as corrected if— (A) such failure is retroactively undone to the extent possible, and (B) the person to whom the failure relates is placed in a financial position which is as good as such person would have been in had such failure not occurred.

“comparable contributions” applies in that section

the term “comparable contributions” means contributions— (i) which are the same amount, or (ii) which are the same percentage of the annual deductible limit under the high deductible health plan covering the employees. (B) Part-year employees In the case of an employee who is employed by the employer for only a portion of the calendar year, a contribution to the Archer MSA of such employee shall be treated as comparable if it is an amount which bears the same ratio to the comparable amount (determined without regard to this subparagraph) as such portion bears to the entire calendar year. (3) Comparable participating employees For purposes of paragraph (1),

“comparable participating employees” applies in that section

the term “comparable participating employees” means all employees— (A) who are eligible individuals covered under any high deductible health plan of the employer, and (B) who have the same category of coverage. For purposes of subparagraph (B), the categories of coverage are self-only and family coverage. (4) Part-time employees (A) In general Paragraph (3) shall be applied separately with respect to part-time employees and other employees. (B) Part-time employee For purposes of subparagraph (A),

“part-time employee” applies in that section

the term “part-time employee” means any employee who is customarily employed for fewer than 30 hours per week. (e) Controlled groups For purposes of this section, all persons treated as a single employer under subsection (b), (c), (m), or ( o ) of section 414 shall be treated as 1 employer. (f) Definitions Terms used in this section which are also used in section 220 have the respective meanings given such terms in section 220.

“applicable individual” applies in that section

The term “applicable individual” means, with respect to any plan amendment— (A) each participant in the plan, and (B) any beneficiary who is an alternate payee (within the meaning of section 414(p)(8)) under an applicable qualified domestic relations order (within the meaning of section 414(p)(1)(A)), whose rate of future benefit accrual under the plan may reasonably be expected to be significantly reduced by such plan amendment. (2) Applicable pension plan

“applicable pension plan” applies in that section

The term “applicable pension plan” means— (A) any defined benefit plan described in section 401(a) which includes a trust exempt from tax under section 501(a), or (B) an individual account plan which is subject to the funding standards of section 412. Such term shall not include a governmental plan (within the meaning of section 414(d)) or a church plan (within the meaning of section 414(e)) with respect to which the election provided by section 410(d) has not been made.

“noncompliance period” applies in that section

the term “noncompliance period” means, with respect to any failure, the period beginning on the date the failure first occurs and ending on the date the notice to which the failure relates is provided or the failure is otherwise corrected. (c) Limitations on amount of tax (1) Tax not to apply where failure not discovered and reasonable diligence exercised No tax shall be imposed by subsection (a) on any failure during any period for which it is established to the satisfaction of the Secretary that any person subject to liability for the tax under subsection (d) did not know that the failure existed and exercised reasonable diligence to meet the requirements of subsection (e).

“applicable large employer” applies in that section

The term “applicable large employer” means, with respect to a calendar year, an employer who employed an average of at least 50 full-time employees on business days during the preceding calendar year. (B) Exemption for certain employers (i) In general An employer shall not be considered to employ more than 50 full-time employees if— (I) the employer’s workforce exceeds 50 full-time employees for 120 days or fewer during the calendar year, and (II) the employees in excess of 50 employed during such 120-day period were seasonal workers. (ii) Definition of seasonal workers

“applicable payment amount” applies in that section

The term “applicable payment amount” means, with respect to any month, 1 ⁄ 12 of $2,000. (2) Applicable large employer (A) In general

“applicable premium tax credit and cost-sharing reduction” applies in that section

The term “applicable premium tax credit and cost-sharing reduction” means— (A) any premium tax credit allowed under section 36B, (B) any cost-sharing reduction under section 1402 of the Patient Protection and Affordable Care Act, and (C) any advance payment of such credit or reduction under section 1412 of such Act. (4) Full-time employee (A) In general

“full-time employee” applies in that section

The term “full-time employee” means, with respect to any month, an employee who is employed on average at least 30 hours of service per week. (B) Hours of service The Secretary, in consultation with the Secretary of Labor, shall prescribe such regulations, rules, and guidance as may be necessary to determine the hours of service of an employee, including rules for the application of this paragraph to employees who are not compensated on an hourly basis.

“seasonal worker” applies in that section

The term “seasonal worker” means a worker who performs labor or services on a seasonal basis as defined by the Secretary of Labor, including workers covered by section 500.20(s)(1) of title 29, Code of Federal Regulations and retail workers employed exclusively during holiday seasons. (C) Rules for determining employer size For purposes of this paragraph— (i) Application of aggregation rule for employers All persons treated as a single employer under subsection (b), (c), (m), or ( o ) of section 414 of the Internal Revenue Code of 1986 shall be treated as 1 employer.

“capital gain net income” applies in that section

The term “capital gain net income” has the meaning given such term by section 1222(9) (determined by treating the calendar year as the trust’s taxable year). (B) Reduction for net ordinary loss The amount determined under subparagraph (A) shall be reduced by the amount of the trust’s net ordinary loss for the taxable year. (C) Net ordinary loss For purposes of this paragraph, the net ordinary loss for the calendar year is the amount which would be net operating loss of the trust for the calendar year if the amount of such loss were determined in the same manner as ordinary income is determined under paragraph (1).

“distributed amount” applies in that section

The term “distributed amount” means, with respect to any calendar year, the sum of— (A) the deduction for dividends paid (as defined in section 561) during such calendar year (but computed without regard to that portion of such deduction which is attributable to the amount excluded under section 857(b)(2)(D)), and (B) any amount on which tax is imposed under subsection (b)(1) or (b)(3)(A) 1 of section 857 for any taxable year ending in such calendar year.

“ordinary income” applies in that section

The term “ordinary income” means the real estate investment trust taxable income (as defined in section 857(b)(2)) determined— (A) without regard to subparagraph (B) of section 857(b)(2), (B) by not taking into account any gain or loss from the sale or exchange of a capital asset, and (C) by treating the calendar year as the trust’s taxable year. (2) Capital gain net income (A) In general

“required distribution” applies in that section

The term “required distribution” means, with respect to any calendar year, the sum of— (A) 85 percent of the real estate investment trust’s ordinary income for such calendar year, plus (B) 95 percent of the real estate investment trust’s capital gain net income for such calendar year. (2) Increase by prior year shortfall The amount determined under paragraph (1) for any calendar year shall be increased by the excess (if any) of— (A) the grossed up required distribution for the preceding calendar year, over (B) the distributed amount for such preceding calendar year.

“capital gain net income” applies in that section

the term “capital gain net income” has the meaning given such term by section 1222(9) (determined by treating the 1-year period ending on October 31 of any calendar year as the company’s taxable year). (B) Reduction by net ordinary loss for calendar year The amount determined under subparagraph (A) shall be reduced (but not below the net capital gain) by the amount of the company’s net ordinary loss for the calendar year. (C) Definitions For purposes of this paragraph— (i) Net capital gain

“distributed amount” applies in that section

The term “distributed amount” means, with respect to any calendar year, the sum of— (A) the deduction for dividends paid (as defined in section 561) during such calendar year, and (B) any amount on which tax is imposed under subsection (b)(1) or (b)(3)(A) of section 852 for any taxable year ending in such calendar year. (2) Increase by prior year overdistribution The amount determined under paragraph (1) for any calendar year shall be increased by the excess (if any) of— (A) the distributed amount for the preceding calendar year (determined with the application of this paragraph to such preceding calendar year), over (B) the grossed up required distribution for such preceding calendar year.

“net capital gain” applies in that section

The term “net capital gain” has the meaning given such term by section 1222(11) (determined by treating the 1-year period ending on October 31 of the calendar year as the company’s taxable year). (ii) Net ordinary loss The net ordinary loss for the calendar year is the amount which would be the net operating loss of the company for the calendar year if the amount of such loss were determined in the same manner as ordinary income is determined under paragraph (1).

“ordinary income” applies in that section

The term “ordinary income” means the investment company taxable income (as defined in section 852(b)(2)) determined— (A) without regard to subparagraphs (A) and (D) of section 852(b)(2), (B) by not taking into account any gain or loss from the sale or exchange of a capital asset, and (C) by treating the calendar year as the company’s taxable year. (2) Capital gain net income (A) In general Except as provided in subparagraph (B),

“qualified estimated tax payments” applies in that section

the term “qualified estimated tax payments” means, with respect to any calendar year, payments of estimated tax of a tax described in paragraph (1)(B) for any taxable year which begins (but does not end) in such calendar year. (d) Time for payment of tax The tax imposed by this section for any calendar year shall be paid on or before March 15 of the following calendar year. (e) Definitions and special rules For purposes of this section— (1) Ordinary income

“required distribution” applies in that section

The term “required distribution” means, with respect to any calendar year, the sum of— (A) 98 percent of the regulated investment company’s ordinary income for such calendar year, plus (B) 98.2 percent of the regulated investment company’s capital gain net income for the 1-year period ending on October 31 of such calendar year. (2) Increase by prior year shortfall The amount determined under paragraph (1) for any calendar year shall be increased by the excess (if any) of— (A) the grossed up required distribution for the preceding calendar year, over (B) the distributed amount for such preceding calendar year.

“specified gain” applies in that section

The term “specified gain” means ordinary gain from the sale, exchange, or other disposition of property (including the termination of a position with respect to such property). Such term shall include any foreign currency gain attributable to a section 988 transaction (within the meaning of section 988) and any amount includible in gross income under section 1296(a)(1). (ii) Specified loss

“specified loss” applies in that section

The term “specified loss” means ordinary loss from the sale, exchange, or other disposition of property (including the termination of a position with respect to such property). Such term shall include any foreign currency loss attributable to a section 988 transaction (within the meaning of section 988) and any amount allowable as a deduction under section 1296(a)(2). (C) Special rule for companies electing to use the taxable year In the case of any company making an election under paragraph (4), subparagraph (A) shall be applied by substituting the last day of the company’s taxable year for October 31.

“specified mark to market provision” applies in that section

the term “specified mark to market provision” means sections 1256 and 1296 and any other provision of this title (or regulations thereunder) which treats property as disposed of on the last day of the taxable year or which determines income by reference to the value of an item on the last day of the taxable year.

“disqualified individual” applies in that section

The term “disqualified individual” means, with respect to a corporation, any individual who, at any time during the 12-month period beginning on the date which is 6 months before the expatriation date— (A) is subject to the requirements of section 16(a) of the Securities Exchange Act of 1934 with respect to such corporation or any member of the expanded affiliated group which includes such corporation, or (B) would be subject to such requirements if such corporation or member were an issuer of equity securities referred to in such section. (2) Expatriated corporation; expatriation date (A) Expatriated corporation

“expanded affiliated group” applies in that section

The term “expanded affiliated group” means an affiliated group (as defined in section 1504(a) without regard to section 1504(b)(3)); except that section 1504(a) shall be applied by substituting “more than 50 percent” for “at least 80 percent” each place it appears. (f) Special rules For purposes of this section— (1) Cancellation of restriction The cancellation of a restriction which by its terms will never lapse shall be treated as a grant.

“expatriated corporation” applies in that section

The term “expatriated corporation” means any corporation which is an expatriated entity (as defined in section 7874(a)(2)). Such term includes any predecessor or successor of such a corporation. (B) Expatriation date

“expatriation date” applies in that section

The term “expatriation date” means, with respect to a corporation, the date on which the corporation first becomes an expatriated corporation. (3) Specified stock compensation (A) In general

“specified stock compensation” applies in that section

The term “specified stock compensation” means payment (or right to payment) granted by the expatriated corporation (or by any member of the expanded affiliated group which includes such corporation) to any person in connection with the performance of services by a disqualified individual for such corporation or member if the value of such payment or right is based on (or determined by reference to) the value (or change in value) of stock in such corporation (or any such member). (B) Exceptions Such term shall not include— (i) any option to which part II of subchapter D of chapter 1 applies, or (ii) any payment or right to payment from a plan referred to in section 280G(b)(6).

“excess parachute payment” applies in that section

the term “excess parachute payment” has the meaning given to such term by section 280G(b). (c) Administrative provisions (1) Withholding In the case of any excess parachute payment which is wages (within the meaning of section 3401) the amount deducted and withheld under section 3402 shall be increased by the amount of the tax imposed by this section on such payment. (2) Other administrative provisions For purposes of subtitle F, any tax imposed by this section shall be treated as a tax imposed by subtitle A.

“group health plan” applies in that section

The term “group health plan” means a plan (including a self-insured plan) of, or contributed to by, an employer (including a self-employed person) or employee organization to provide health care (directly or otherwise) to the employees, former employees, the employer, others associated or formerly associated with the employer in a business relationship, or their families. (2) Large group health plan

“large group health plan” applies in that section

The term “large group health plan” means a plan of, or contributed to by, an employer or employee organization (including a self-insured plan) to provide health care (directly or otherwise) to the employees, former employees, the employer, others associated or formerly associated with the employer in a business relationship, or their families, that covers employees of at least one employer that normally employed at least 100 employees on a typical business day during the previous calendar year.

“nonconforming group health plan” applies in that section

the term “nonconforming group health plan” means a group health plan or large group health plan that at any time during a calendar year does not comply with the requirements of subparagraphs (A) and (C) or subparagraph (B), respectively, of paragraph (1), or with the requirements of paragraph (2), of section 1862(b) of the Social Security Act. (d) Government entities For purposes of this section, the term “employer” does not include a Federal or other governmental entity.

“applicable individual” applies in that section

The term “applicable individual” means, with respect to any month, an individual other than an individual described in paragraph (2), (3), or (4). (2) Religious exemptions (A) Religious conscience exemptions (i) In general Such term shall not include any individual for any month if such individual has in effect an exemption under section 1311(d)(4)(H) of the Patient Protection and Affordable Care Act which certifies that— (I) such individual is a member of a recognized religious sect or division thereof which is described in section 1402(g)(1), and is adherent of established tenets or teachings of such sect or division as described in such section; or (II) such individual is a member of a …

“eligible employer-sponsored plan” applies in that section

The term “eligible employer-sponsored plan” means, with respect to any employee, a group health plan or group health insurance coverage offered by an employer to the employee which is— (A) a governmental plan (within the meaning of section 2791(d)(8) of the Public Health Service Act), or (B) any other plan or coverage offered in the small or large group market within a State. Such term shall include a grandfathered health plan described in paragraph (1)(D) offered in a group market.

“health care sharing ministry” applies in that section

The term “health care sharing ministry” means an organization— (I) which is described in section 501(c)(3) and is exempt from taxation under section 501(a), (II) members of which share a common set of ethical or religious beliefs and share medical expenses among members in accordance with those beliefs and without regard to the State in which a member resides or is employed, (III) members of which retain membership even after they develop a medical condition, (IV) which (or a predecessor of which) has been in existence at all times since December 31, 1999 , and medical expenses of its members have been shared continuously and without interruption since at least December 31, 1999 , and (V) …

“household income” applies in that section

The term “household income” means, with respect to any taxpayer for any taxable year, an amount equal to the sum of— (i) the modified adjusted gross income of the taxpayer, plus (ii) the aggregate modified adjusted gross incomes of all other individuals who— (I) were taken into account in determining the taxpayer’s family size under paragraph (1), and (II) were required to file a return of tax imposed by section 1 for the taxable year. (C) Modified adjusted gross income

“minimum essential coverage” applies in that section

The term “minimum essential coverage” means any of the following: (A) Government sponsored programs Coverage under— (i) the Medicare program under part A of title XVIII of the Social Security Act, (ii) the Medicaid program under title XIX of the Social Security Act, (iii) the CHIP program under title XXI of the Social Security Act or under a qualified CHIP look-alike program (as defined in section 2107(g) of the Social Security Act), (iv) medical coverage under chapter 55 of title 10, United States Code, including coverage under the TRICARE program; 2 (v) a health care program under chapter 17 or 18 of title 38, United States Code, as determined by the Secretary of Veterans Affairs, in …

“modified adjusted gross income” applies in that section

The term “modified adjusted gross income” means adjusted gross income increased by— (i) any amount excluded from gross income under section 911, and (ii) any amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax. (d) Applicable individual For purposes of this section— (1) In general

“required contribution” applies in that section

the term “required contribution” means— (i) in the case of an individual eligible to purchase minimum essential coverage consisting of coverage through an eligible-employer-sponsored plan, the portion of the annual premium which would be paid by the individual (without regard to whether paid through salary reduction or otherwise) for self-only coverage, or (ii) in the case of an individual eligible only to purchase minimum essential coverage described in subsection (f)(1)(C), the annual premium for the lowest cost bronze plan available in the individual market through the Exchange in the State in the rating area in which the individual resides (without regard to whether the individual …

“indoor tanning service” applies in that section

The term “indoor tanning service” means a service employing any electronic product designed to incorporate 1 or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. (2) Exclusion of phototherapy services Such term does not include any phototherapy service performed by a licensed medical professional. (c) Payment of tax (1) In general The tax imposed by this section shall be paid by the individual on whom the service is performed.

“foreign person” applies in that section

the term “foreign person” means any person other than a United States person. (d) Administrative provisions (1) Withholding The amount deducted and withheld under chapter 3 shall be increased by the amount of tax imposed by this section on such payment. (2) Other administrative provisions For purposes of subtitle F, any tax imposed by this section shall be treated as a tax imposed by subtitle A.

“specified Federal procurement payment” applies in that section

the term “specified Federal procurement payment” means any payment made pursuant to a contract with the Government of the United States for— (1) the provision of goods, if such goods are manufactured or produced in any country which is not a party to an international procurement agreement with the United States, or (2) the provision of services, if such services are provided in any country which is not a party to an international procurement agreement with the United States. (c) Foreign person For purposes of this section,

“applicable agreement” applies in that section

the term “applicable agreement” means the following: (A) An agreement under— (i) the Medicare coverage gap discount program under section 1860D–14A of the Social Security Act, or (ii) the manufacturer discount program under section 1860D–14C of such Act. (B) A rebate agreement described in section 1927(b) of such Act. (d) Applicable percentage For purposes of this section,

“applicable percentage” applies in that section

the term “applicable percentage” means— (1) in the case of sales of a designated drug during the first 90 days described in subsection (b) with respect to such drug, 65 percent, (2) in the case of sales of such drug during the 91st day through the 180th day described in subsection (b) with respect to such drug, 75 percent, (3) in the case of sales of such drug during the 181st day through the 270th day described in subsection (b) with respect to such drug, 85 percent, and (4) in the case of sales of such drug during any subsequent day, 95 percent. (e) Definitions For purposes of this section— (1) Designated drug

“designated drug” applies in that section

The term “designated drug” means any negotiation-eligible drug (as defined in section 1192(d) of the Social Security Act) included on the list published under section 1192(a) of such Act which is manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing. (2) United States

“initial price applicability year” applies in that section

The terms “initial price applicability year”, “price applicability period”, and “maximum fair price” have the meaning given such terms in section 1191 of the Social Security Act. (f) Special rules (1) Coordination with rules for possessions of the United States Rules similar to the rules of paragraphs (2) and (4) of section 4132(c) shall apply for purposes of this section. (2) Anti-abuse rule In the case of a sale which was timed for the purpose of avoiding the tax imposed by this section, the Secretary may treat such sale as occurring during a day described in subsection (b).

“maximum fair price” applies in that section

The terms “initial price applicability year”, “price applicability period”, and “maximum fair price” have the meaning given such terms in section 1191 of the Social Security Act. (f) Special rules (1) Coordination with rules for possessions of the United States Rules similar to the rules of paragraphs (2) and (4) of section 4132(c) shall apply for purposes of this section. (2) Anti-abuse rule In the case of a sale which was timed for the purpose of avoiding the tax imposed by this section, the Secretary may treat such sale as occurring during a day described in subsection (b).

“price applicability period” applies in that section

The terms “initial price applicability year”, “price applicability period”, and “maximum fair price” have the meaning given such terms in section 1191 of the Social Security Act. (f) Special rules (1) Coordination with rules for possessions of the United States Rules similar to the rules of paragraphs (2) and (4) of section 4132(c) shall apply for purposes of this section. (2) Anti-abuse rule In the case of a sale which was timed for the purpose of avoiding the tax imposed by this section, the Secretary may treat such sale as occurring during a day described in subsection (b).

“United States” applies in that section

The term “United States” has the meaning given such term by section 4612(a)(4). (3) Other terms

“alcoholic spirits” applies throughout its chapter

The terms “distilled spirits”, “alcoholic spirits”, and “spirits” mean that substance known as ethyl alcohol, ethanol, or spirits of wine in any form (including all dilutions and mixtures thereof from whatever source or by whatever process produced). (9) Bulk distilled spirits

“article” applies throughout its chapter

the term “article” means any substance in the manufacture of which denatured distilled spirits are used. (15) Export

“bulk distilled spirits” applies throughout its chapter

The term “bulk distilled spirits” means distilled spirits in a container having a capacity in excess of 1 wine gallon. (10) Proof spirits

“distilled spirits” applies throughout its chapter

The terms “distilled spirits”, “alcoholic spirits”, and “spirits” mean that substance known as ethyl alcohol, ethanol, or spirits of wine in any form (including all dilutions and mixtures thereof from whatever source or by whatever process produced). (9) Bulk distilled spirits

“distilled spirits operation” applies throughout its chapter

The term “distilled spirits operation” means any operation for which qualification is required under subchapter B. (3) Bonded premises The term “bonded premises”, when used with respect to distilled spirits, means the premises of a distilled spirits plant, or part thereof, on which distilled spirits operations are authorized to be conducted. (4) Distiller

“distilled spirits plant” applies throughout its chapter

The term “distilled spirits plant” means an establishment which is qualified under subchapter B to perform any distilled spirits operation. (2) Distilled spirits operation

“distiller” applies throughout its chapter

The term “distiller” includes any person who— (A) produces distilled spirits from any source or substance, (B) brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation), (C) by any process separates alcoholic spirits from any fermented substance, or (D) making or keeping mash, wort, or wash, has a still in his possession or use.

“export” applies throughout its chapter

The terms “export”, “exported”, and “exportation” include shipments to a possession of the United States. (b) Cross references (1) For definition of manufacturer of stills, see section 5102. (2) For definition of dealer, see section 5121(c)(3). (3) For definitions of wholesale dealers, see section 5121(c). (4) For definitions of retail dealers, see section 5122(c). (5) For definitions of general application to this title, see chapter 79.

“exportation” applies throughout its chapter

The terms “export”, “exported”, and “exportation” include shipments to a possession of the United States. (b) Cross references (1) For definition of manufacturer of stills, see section 5102. (2) For definition of dealer, see section 5121(c)(3). (3) For definitions of wholesale dealers, see section 5121(c). (4) For definitions of retail dealers, see section 5122(c). (5) For definitions of general application to this title, see chapter 79.

“exported” applies throughout its chapter

The terms “export”, “exported”, and “exportation” include shipments to a possession of the United States. (b) Cross references (1) For definition of manufacturer of stills, see section 5102. (2) For definition of dealer, see section 5121(c)(3). (3) For definitions of wholesale dealers, see section 5121(c). (4) For definitions of retail dealers, see section 5122(c). (5) For definitions of general application to this title, see chapter 79.

“processor” applies throughout its chapter

The term “processor” includes (but is not limited to) a rectifier, bottler, and denaturer. (6) Certain operations not treated as processing In applying paragraph (5), there shall not be taken into account— (A) Operations as distiller Any process which is the operation of a distiller. (B) Mixing of taxpaid spirits for immediate consumption Any mixing (after determination of tax) of distilled spirits for immediate consumption. (C) Use by apothecaries Any process performed by an apothecary with respect to distilled spirits which such apothecary uses exclusively in the preparation or making up of medicines unfit for use for beverage purposes.

“proof gallon” applies throughout its chapter

The term “proof gallon” means a United States gallon of proof spirits, or the alcoholic equivalent thereof. (12) Container The term “container”, when used with respect to distilled spirits, means any receptacle, vessel, or form of package, bottle, tank, or pipeline used, or capable of use, for holding, storing, transferring, or conveying distilled spirits. (13) Approved container The term “approved container”, when used with respect to distilled spirits, means a container the use of which is authorized by regulations prescribed by the Secretary. (14) Article Unless another meaning is distinctly expressed or manifestly intended,

“proof spirits” applies throughout its chapter

The term “proof spirits” means that liquid which contains one-half its volume of ethyl alcohol of a specific gravity of 0.7939 at 60 degrees Fahrenheit (referring to water at 60 degrees Fahrenheit as unity). (11) Proof gallon

“spirits” applies throughout its chapter

The terms “distilled spirits”, “alcoholic spirits”, and “spirits” mean that substance known as ethyl alcohol, ethanol, or spirits of wine in any form (including all dilutions and mixtures thereof from whatever source or by whatever process produced). (9) Bulk distilled spirits

“flavors content” applies in that section

the term “flavors content” means alcohol derived from flavors of a type for which drawback is allowable under section 5114. (B) Exceptions The term “flavors content” does not include— (i) alcohol derived from flavors made at a distilled spirits plant, (ii) alcohol derived from flavors distilled at a distilled spirits plant, and (iii) in the case of any distilled spirits product, alcohol derived from flavors to the extent such alcohol exceeds (on a proof gallon basis) 2½ percent of the finished product.

“wine” applies in that section

The term “wine”— (i) means wine on which tax would be imposed by paragraph (1), (2), or (3) of section 5041(b) but for its removal to bonded premises, and (ii) does not include any substance which has been subject to distillation at a distilled spirits plant after receipt in bond. (2) Flavors content (A) In general Except as provided in subparagraph (B),

“wine content” applies in that section

The term “wine content” means alcohol derived from wine. (B) Wine

“case” applies in that section

The term “case” means 12 80-proof 750-milliliter bottles. (2) Number of cases in lot The number of cases in any lot of distilled spirits shall be determined by dividing the number of liters in such lot by 9.

“eligible wholesaler” applies in that section

the term “eligible wholesaler” means any person which holds a permit under the Federal Alcohol Administration Act as a wholesaler of distilled spirits which is not a State or political subdivision thereof, or an agency of either. (c) Average tax-financing cost (1) In general For purposes of this section, the average tax-financing cost per case for any calendar year is the amount of interest which would accrue at the deemed financing rate during a 60-day period on an amount equal to the deemed Federal excise tax per case.

“hard cider” applies throughout its chapter

the term “hard cider” means a wine— (1) containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary may by regulations prescribe such tolerances to this limitation as may be reasonably necessary in good commercial practice, (2) which is derived primarily— (A) from apples or pears, or (B) from— (i) apple juice concentrate or pear juice concentrate, and (ii) water, (3) which contains no fruit product or fruit flavoring other than apple or pear, and (4) which contains at least one-half of 1 percent and less than 8.5 percent alcohol by volume.

“low alcohol by volume wine” applies in that section

the term “low alcohol by volume wine” means a wine— (i) containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary may by regulations prescribe such tolerances to this limitation as may be reasonably necessary in good commercial practice, (ii) which is derived— (I) primarily from grapes, or (II) from grape juice concentrate and water, (iii) which contains no fruit product or fruit flavoring other than grape, and (iv) which contains less than 8.5 percent alcohol by volume.

“mead” applies in that section

the term “mead” means a wine— (i) containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary may by regulations prescribe such tolerances to this limitation as may be reasonably necessary in good commercial practice, (ii) which is derived solely from honey and water, (iii) which contains no fruit product or fruit flavoring, and (iv) which contains less than 8.5 percent alcohol by volume. (B) Low alcohol by volume wine For purposes of this section,

“wine gallon” applies throughout its chapter

the term “wine gallon” means a United States gallon of liquid measure equivalent to the volume of 231 cubic inches. On lesser quantities the tax shall be paid proportionately (fractions of less than one-tenth gallon being converted to the nearest one-tenth gallon, and five-hundredths gallon being converted to the next full one-tenth gallon).

“adult” applies in that section

the term “adult” means an individual who has attained 18 years of age, or the minimum age (if any) established by law applicable in the locality in which the household is situated at which wine may be sold to individuals, whichever is greater. (3) Experimental wine Subject to regulations prescribed by the Secretary, any scientific university, college of learning, or institution of scientific research may produce, receive, blend, treat, and store wine, without payment of tax, for experimental or research use but not for consumption (other than organoleptical tests) or sale, and may receive such wine spirits without payment of tax as may be necessary for such production.

“controlled group” applies in that section

the term “controlled group” has the meaning assigned to it by subsection (a) of section 1563, except that for such purposes the phrase “more than 50 percent” shall be substituted for the phrase “at least 80 percent” in each place it appears in such subsection. Under regulations prescribed by the Secretary, principles similar to the principles of the preceding two sentences shall be applied to a group of brewers under common control where one or more of the brewers is not a corporation.

“brewer” applies throughout its chapter

the term “brewer” means any person who brews beer or produces beer for sale. Such term shall not include any person who produces only beer exempt from tax under section 5053(e).

“adult” applies in that section

the term “adult” means an individual who has attained 18 years of age, or the minimum age (if any) established by law applicable in the locality in which the household is situated at which beer may be sold to individuals, whichever is greater. (f) Removal for use as distilling material Subject to such regulations as the Secretary may prescribe, beer may be removed from a brewery without payment of tax to any distilled spirits plant for use as distilling material. (g) Removals for use of foreign embassies, legations, etc.

“calendar quarter” applies in that section

the term “calendar quarter” means the three-month period ending on March 31, June 30, September 30, or December 31. (5) Special rule for tax due in September (A) In general Notwithstanding the preceding provisions of this subsection, the taxes on distilled spirits, wines, and beer for the period beginning on September 16 and ending on September 26 shall be paid not later than September 29. (B) Safe harbor The requirement of subparagraph (A) shall be treated as met if the amount paid not later than September 29 is not less than 11 ⁄ 15 of the taxes on distilled spirits, wines, and beer for the period beginning on September 1 and ending on September 15.

“controlled group of corporations” applies in that section

the term “controlled group of corporations” has the meaning given to such term by subsection (a) of section 1563, except that “more than 50 percent” shall be substituted for “at least 80 percent” each place it appears in such subsection. (B) Controlled groups which include nonincorporated persons Under regulations prescribed by the Secretary, principles similar to the principles of subparagraph (A) shall apply to a group of persons under common control where 1 or more of such persons is not a corporation.

“electronic fund transfer” applies in that section

The term “electronic fund transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, which is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to debit or credit an account. (3) Controlled groups (A) In general In the case of a controlled group of corporations, all corporations which are component members of such group shall be treated as 1 taxpayer. For purposes of the preceding sentence,

“dealer” applies throughout its part

The term “dealer” means any person who sells, or offers for sale, any distilled spirits, wines, or beer. (4) Presumption in case of sale of 20 wine gallons or more The sale, or offer for sale, of distilled spirits, wines, or beer, in quantities of 20 wine gallons or more to the same person at the same time, shall be presumptive evidence that the person making such sale, or offer for sale, is engaged in or carrying on the business of a wholesale dealer in liquors or a wholesale dealer in beer, as the case may be. Such presumption may be overcome by evidence satisfactorily showing that such sale, or offer for sale, was made to a person other than a dealer.

“wholesale dealer in beer” applies throughout its part

The term “wholesale dealer in beer” means any dealer who sells, or offers for sale, beer, but not distilled spirits or wines, to another dealer. (3) Dealer

“wholesale dealer in liquors” applies throughout its part

The term “wholesale dealer in liquors” means any dealer (other than a wholesale dealer in beer) who sells, or offers for sale, distilled spirits, wines, or beer, to another dealer. (2) Wholesale dealer in beer

“dealer” applies in that section

The term “dealer” has the meaning given such term by section 5121(c)(3). (d) Cross references For provisions relating to the preservation and inspection of records, and entry of premises for inspection, see section 5123.

“limited retail dealer” applies in that section

The term “limited retail dealer” means any fraternal, civic, church, labor, charitable, benevolent, or ex-servicemen’s organization making sales of distilled spirits, wine or beer on the occasion of any kind of entertainment, dance, picnic, bazaar, or festival held by it, or any person making sales of distilled spirits, wine or beer to the members, guests, or patrons of bona fide fairs, reunions, picnics, carnivals, or other similar outings, if such organization or person is not otherwise engaged in business as a dealer. (4) Dealer

“retail dealer in beer” applies in that section

The term “retail dealer in beer” means any dealer (other than a limited retail dealer) who sells, or offers for sale, beer, but not distilled spirits or wines, to any person other than a dealer. (3) Limited retail dealer

“retail dealer in liquors” applies in that section

The term “retail dealer in liquors” means any dealer (other than a retail dealer in beer or a limited retail dealer) who sells, or offers for sale, distilled spirits, wines, or beer, to any person other than a dealer. (2) Retail dealer in beer

“eligible distilled spirits plant” applies in that section

The term “eligible distilled spirits plant” means a plant which is used to produce distilled spirits exclusively for fuel use and the production from which does not exceed 10,000 proof gallons per year. (d) Withdrawal free of tax Distilled spirits produced under this section may be withdrawn free of tax from the bonded premises (and any premises which are not bonded by reason of subsection (c)(3)) of a distilled spirits plant exclusively for fuel use as provided in section 5214(a)(12). (e) Prohibited withdrawal, use, sale, or disposition (1) In general Distilled spirits produced under this section shall not be withdrawn, used, sold, or disposed of for other than fuel use.

“liquor bottle” applies in that section

the term “liquor bottle” shall mean a liquor bottle or other container which has been used for the bottling or packaging of distilled spirits under regulations issued pursuant to subsection (a). (d) Closures The immediate container of distilled spirits withdrawn from bonded premises, or from customs custody, on determination of tax shall bear a closure or other device which is designed so as to require breaking in order to gain access to the contents of such container. The preceding sentence shall not apply to containers of bulk distilled spirits. (e) Penalty For penalty for violation of this section, see section 5606.

“bonded wine cellar” applies throughout its chapter

The term “bonded wine cellar” means any premises described in subsection (a), including any such premises established by a taxpayer described in section 5551(d). (2) Bonded winery At the discretion of the Secretary, any bonded wine cellar that engages in production operations may be designated as a “bonded winery”.

“bonded premises” applies in that section

the term “bonded premises” means a bonded wine cellar or the bonded premises of a distilled spirits plant. (c) Withdrawals of wine free of tax or without payment of tax Wine on which the tax has not been paid or determined may, under such regulations and bonds as the Secretary may deem necessary to protect the revenue, be withdrawn from bonded wine cellars— (1) without payment of tax for export by the proprietor or by any authorized exporter; (2) without payment of tax for transfer to any foreign-trade zone; (3) without payment of tax for use of certain vessels and aircraft as authorized by law; (4) without payment of tax for transfer to any customs bonded warehouse; (5) without payment of …

“affiliate” applies in that section

the term “affiliate” has the meaning given such term by section 117(a)(4) of the Federal Alcohol Administration Act ( 27 U.S.C. 211(a)(4) ) and includes a winery’s parent or subsidiary or any other entity in which the winery’s parent or subsidiary has an ownership interest. (b) Specifically authorized treatments The practices and procedures specifically enumerated in this subsection shall be deemed proper cellar treatment for natural wine: (1) The preparation and use of pure concentrated or unconcentrated juice or must.

“heavy bodied blending wine” applies throughout its subchapter

the term “heavy bodied blending wine” means wine made from fruit without added sugar, and with or without added wine spirits, and conforming to the definition of natural wine in all respects except as to maximum total solids content. (c) Pure sugar For purposes of this subchapter

“liquid sugar” applies throughout its subchapter

the term “liquid sugar” means a substantially colorless pure sugar and water solution containing not less than 60 percent pure sugar by weight (60 degrees Brix.)

“pure sugar” applies throughout its subchapter

the term “pure sugar” means pure refined sugar, suitable for human consumption, having a dextrose equivalent of not less than 95 percent on a dry basis, and produced from cane, beets, or fruit, or from grain or other sources of starch. Invert sugar syrup produced from such pure sugar by recognized methods of inversion may be used to prepare any sugar syrup, or solution of water and pure sugar, authorized in this subchapter. (d) Total solids For purposes of this subchapter the term “total solids”, in the case of wine, means the degrees Brix of the dealcoholized wine. (e) Same kind of fruit For purposes of this subchapter

“same kind of fruit” applies throughout its subchapter

the term “same kind of fruit” includes, in the case of grapes, all of the several species and varieties of grapes. In the case of fruits other than grapes, this term includes all of the several species and varieties of any given kind; except that this shall not preclude a more precise identification of the composition of the product for the purpose of its designation. (f) Own production For purposes of this subchapter the term “own production”, when used with reference to wine in a bonded wine cellar, means wine produced by fermentation in the same bonded wine cellar, whether or not produced by a predecessor in interest at such bonded wine cellar.

“standard wine” applies throughout its subchapter

the term “standard wine” means natural wine, specially sweetened natural wine, special natural wine, and standard agricultural wine, produced in accordance with the provisions of sections 5381, 5385, 5386, and 5387, respectively. (b) Heavy bodied blending wine For purposes of this subchapter

“package” applies throughout its subchapter

the term “package” means a bottle, can, keg, barrel, or other original consumer container, and

“packaging” applies throughout its subchapter

the term “packaging” means the filling of any package.

“internal revenue officer assigned to the premises” applies throughout its chapter

the term “internal revenue officer assigned to the premises” means the internal revenue officer assigned by the Secretary to duties at premises established and operated under the provisions of this chapter.

“machine gun” applies in that section

the term “machine gun” means a machine gun as defined in section 5845(b).

“chewing tobacco” applies throughout its chapter

The term “chewing tobacco” means any leaf tobacco that is not intended to be smoked. (n) Pipe tobacco

“manufacturer of processed tobacco” applies throughout its chapter

The term “manufacturer of processed tobacco” means any person who processes any tobacco other than tobacco products. (2) Processed tobacco The processing of tobacco shall not include the farming or growing of tobacco or the handling of tobacco solely for sale, shipment, or delivery to a manufacturer of tobacco products or processed tobacco.

“pipe tobacco” applies throughout its chapter

The term “pipe tobacco” means any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco to be smoked in a pipe. (o) Roll-your-own tobacco

“roll-your-own tobacco” applies throughout its chapter

The term “roll-your-own tobacco” means any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes or cigars, or for use as wrappers thereof. (p) Manufacturer of processed tobacco (1) In general

“smokeless tobacco” applies throughout its chapter

The term “smokeless tobacco” means any snuff or chewing tobacco. (2) Snuff

“snuff” applies throughout its chapter

The term “snuff” means any finely cut, ground, or powdered tobacco that is not intended to be smoked. (3) Chewing tobacco

“delivery sale” applies throughout this title

the term “delivery sale” means any sale of a tobacco product to a consumer if— (i) the consumer submits the order for such sale by means of a telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made, or (ii) the tobacco product is delivered by use of a common carrier, private delivery service, or the mail, or the seller is not in the physical presence of the buyer when the buyer obtains personal possession of the tobacco product.

“antique firearm” applies throughout its chapter

The term “antique firearm” means any firearm not designed or redesigned for using rim fire or conventional center fire ignition with fixed ammunition and manufactured in or before 1898 (including any matchlock, flintlock, percussion cap, or similar type of ignition system or replica thereof, whether actually manufactured before or after the year 1898) and also any firearm using fixed ammunition manufactured in or before 1898, for which ammunition is no longer manufactured in the United States and is not readily available in the ordinary channels of commercial trade. (h) Unserviceable firearm

“any other weapon” applies throughout its chapter

The term “any other weapon” means any weapon or device capable of being concealed on the person from which a shot can be discharged through the energy of an explosive, a pistol or revolver having a barrel with a smooth bore designed or redesigned to fire a fixed shotgun shell, weapons with combination shotgun and rifle barrels 12 inches or more, less than 18 inches in length, from which only a single discharge can be made from either barrel without manual reloading, and shall include any such weapon which may be readily restored to fire.

“dealer” applies throughout its chapter

The term “dealer” means any person, not a manufacturer or importer, engaged in the business of selling, renting, leasing, or loaning firearms and shall include pawnbrokers who accept firearms as collateral for loans. (l) Importer

“destructive device” applies throughout its chapter

The term “destructive device” means (1) any explosive, incendiary, or poison gas (A) bomb, (B) grenade, (C) rocket having a propellent charge of more than four ounces, (D) missile having an explosive or incendiary charge of more than one-quarter ounce, (E) mine, or (F) similar device; (2) any type of weapon by whatever name known which will, or which may be readily converted to, expel a projectile by the action of an explosive or other propellant, the barrel or barrels of which have a bore of more than one-half inch in diameter, except a shotgun or shotgun shell which the Secretary finds is generally recognized as particularly suitable for sporting purposes; and (3) any combination of parts …

“firearm” applies throughout its chapter

The term “firearm” means (1) a shotgun having a barrel or barrels of less than 18 inches in length; (2) a weapon made from a shotgun if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 18 inches in length; (3) a rifle having a barrel or barrels of less than 16 inches in length; (4) a weapon made from a rifle if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 16 inches in length; (5) any other weapon, as defined in subsection (e); (6) a machinegun; (7) any silencer (as defined in section 921 of title 18 , United States Code); and (8) a destructive device.

“importer” applies throughout its chapter

The term “importer” means any person who is engaged in the business of importing or bringing firearms into the United States. (m) Manufacturer

“machinegun” applies throughout its chapter

The term “machinegun” means any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger. The term shall also include the frame or receiver of any such weapon, any part designed and intended solely and exclusively, or combination of parts designed and intended, for use in converting a weapon into a machinegun, and any combination of parts from which a machinegun can be assembled if such parts are in the possession or under the control of a person. (c) Rifle

“manufacturer” applies throughout its chapter

The term “manufacturer” means any person who is engaged in the business of manufacturing firearms.

“rifle” applies throughout its chapter

The term “rifle” means a weapon designed or redesigned, made or remade, and intended to be fired from the shoulder and designed or redesigned and made or remade to use the energy of the explosive in a fixed cartridge to fire only a single projectile through a rifled bore for each single pull of the trigger, and shall include any such weapon which may be readily restored to fire a fixed cartridge. (d) Shotgun

“shotgun” applies throughout its chapter

The term “shotgun” means a weapon designed or redesigned, made or remade, and intended to be fired from the shoulder and designed or redesigned and made or remade to use the energy of the explosive in a fixed shotgun shell to fire through a smooth bore either a number of projectiles (ball shot) or a single projectile for each pull of the trigger, and shall include any such weapon which may be readily restored to fire a fixed shotgun shell. (e) Any other weapon

“unserviceable firearm” applies throughout its chapter

The term “unserviceable firearm” means a firearm which is incapable of discharging a shot by means of an explosive and incapable of being readily restored to a firing condition. (i) Make The term “make”, and the various derivatives of such word, shall include manufacturing (other than by one qualified to engage in such business under this chapter), putting together, altering, any combination of these, or otherwise producing a firearm. (j) Transfer The term “transfer” and the various derivatives of such word, shall include selling, assigning, pledging, leasing, loaning, giving away, or otherwise disposing of. (k) Dealer