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Current as of January 01, 2024 | Updated by Findlaw Staff
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.
Cite this article: FindLaw.com - 15 U.S.C. § 37a - U.S. Code - Unannotated Title 15. Commerce and Trade § 37a. Definitions - last updated January 01, 2024 | https://codes.findlaw.com/us/title-15-commerce-and-trade/15-usc-sect-37a/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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