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) ofsection
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
(3) Charitable gift annuity
The term “charitable gift annuity” has the meaning given it in section
501(m)(5) of title
(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
664(d), respectively, of title
The term “person” has the meaning given it in subsection (a) ofsection
12 of this title.
The term “State” has the meaning given it in section
15g(2) of this title.
1997—Pars. (1), (2). Pub. L. 105–26, § 2(2)(A)–(C), added par. (2), redesignated former par. (2) as (1), and struck out heading and text of former par. (1). Text read as follows: “The term ‘annuity rate’ means the percentage of the fair market value of a gift (determined as of the date of the gift) given in exchange for a charitable gift annuity, that represents the amount of the annual payment to be made to 1 or 2 annuitants over the life of either or both under the terms of the agreement to give such gift in exchange for such annuity.”
Pars. (4) to (6). Pub. L. 105–26, § 2(2)(D), (E), added par. (4) and redesignated former pars. (4) and (5) as (5) and (6), respectively.
Effective Date of 1997 Amendment
Amendment by Pub. L. 105–26applicable with respect to all conduct occurring before, on, or after July 3, 1997, and applicable in all administrative and judicial actions pending on or commenced after July 3, 1997, see section 3 ofPub. L. 105–26, set out as a note under section
37 of this title.
Section applicable with respect to conduct occurring before, on, or after Dec. 8, 1995, see section 4 ofPub. L. 104–63, set out as a note under section
37 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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