28 U.S. Code § 3002. Definitions
As used in this chapter:
(1) “Counsel for the United States” means—
(3) “Debt” means—
an amount that is owing to the United States on account of a fee, duty, lease, rent, service, sale of real or personal property, overpayment, fine, assessment, penalty, restitution, damages, interest, tax, bail bond forfeiture, reimbursement, recovery of a cost incurred by the United States, or other source of indebtedness to the United States, but that is not owing under the terms of a contract originally entered into by only persons other than the United States;
“Garnishee” means a person (other than the debtor) who has, or is reasonably thought to have, possession, custody, or control of any property in which the debtor has a substantial nonexempt interest, including any obligation due the debtor or to become due the debtor, and against whom a garnishment under section 3104 or 3205 is issued by a court.
(12) “Property” includes any present or future interest, whether legal or equitable, in real, personal (including choses in action), or mixed property, tangible or intangible, vested or contingent, wherever located and however held (including community property and property held in trust (including spendthrift and pension trusts)), but excludes—
Indian lands subject to restrictions against alienation imposed by the United States.
“Security agreement” means an agreement that creates or provides for a lien.
(15) “United States” means—
an agency, department, commission, board, or other entity of the United States; or
an instrumentality of the United States.
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