19 U.S.C. § 2351 - U.S. Code - Unannotated Title 19. Customs Duties § 2351. “Firm” defined

(1)Firm

The term “firm” includes an individual proprietorship, partnership, joint venture, association, corporation (including a development corporation), business trust, cooperative, trustee in bankruptcy, and receiver under decree of any court. A firm, together with any predecessor or successor firm, or any affiliated firm controlled or substantially beneficially owned by substantially the same persons, may be considered a single firm where necessary to prevent unjustifiable benefits.

(2)Service sector firm

The term “service sector firm” means a firm engaged in the business of supplying services.