15 USC § 37a - Definitions | Title 15 - Commerce and Trade | U.S. Code

USCPrelim is a preliminary release and may be subject to further revision before it is released again as a final version.

Current through Pub. L. 112-238. (See Public Laws for the current Congress.)

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 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) ofsection 12 of this title.

(6) State

The term “State” has the meaning given it in section 15g (2) of this title.

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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 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) ofsection 12 of this title.

(6) State

The term “State” has the meaning given it in section 15g (2) of this title.

Source

(Pub. L. 104–63, § 3,Dec. 8, 1995, 109 Stat. 687; Pub. L. 105–26, § 2(2),July 3, 1997, 111 Stat. 242.)

Amendments

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.

Effective Date

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 Wednesday, February 6, 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.

How To Use

Multiple entries for a section are listed most recent first, within the section.

The Session Year indicates which session of Congress was responsible for the changes classified. The Congress number forms the first part of the Public Law number; each Congress has two sessions.

Abbreviations used in the Description of Change column:

An empty field implies a standard amendment.
"new" means a new section or new note, or all new text of an existing section or note.
"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

The Public Law field is linked to the development of the law in the Thomas system at the Library of Congress.

The Statutes at Large field is linked to the text of the law, in the context of its volume of the Statutes at Large, at the Government Printing Office. Please note that it takes a while for these pages to get posted, so for very recent legislation, you need to look at the "enrolled" version at the Thomas site.

The Statutes at Large references have been rendered in the format used as page numbers in the Public Law web pages to which we link, to facilitate copy-paste into browser "find on this (web) page" tools. We are still working on a more direct link facility.

For serious comparison work, we suggest copying all or a portion of the Public Law text into your favorite text editor, for convenient content traversal and window control.

Sections with change type "new" are a special case, still under development. All are now listed, at the title level only.

You will find that occassionally a specific update you notice in a Public Law listed in a classification table will already have made it into the Code. We assume this is an artifact of the LRC edit process. The LII does not edit the LRC content.

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General Reference

Refer to the LRC (Law Revision Council) for explanations about the US Code from the folks who put it all together.

You can look for information about what it is and is not, which titles are positive law, the schedule of Supplements, etc. Under download you can find the source data we use here (GPO locator files), as well as, PDF files that look just like the paper books (these may be rather large).

Refer to the Thomas site for changes that have not yet made it into the classification tables.

15 USC	Description of Change	Session Year	Public Law	Statutes at Large

15 USC § 37a - Definitions

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