dreamproit/uscode huggingface dataset:
26 U.S.C. § 1393 (INTERNAL REVENUE CODE)
§ 1393. Definitions and special rules
(a) In general
For purposes of this subchapter—
(1) Appropriate Secretary
The term “appropriate Secretary” means—
(A) the Secretary of Housing and Urban Development in the case of any nominated area which is located in an urban area, and
(B) the Secretary of Agriculture in the case of any nominated area which is located in a rural area.
(2) Rural area
The term “rural area” means any area which is—
(A) outside of a metropolitan statistical area (within the meaning of section 143(k)(2)(B)), or
(B) determined by the Secretary of Agriculture, after consultation with the Secretary of Commerce, to be a rural area.
(3) Urban area
The term “urban area” means an area which is not a rural area.
(4) Special rules for Indian reservations
(A) In general
No empowerment zone or enterprise community may include any area within an Indian reservation.
(B) Indian reservation defined
The term “Indian reservation” has the meaning given such term by section 168(j)(6).
(5) Local government
The term “local government” means—
(A) any county, city, town, township, parish, village, or other general purpose political subdivision of a State, and
(B) any combination of political subdivisions described in subparagraph (A) recognized by the appropriate Secretary.
(6) Nominated area
The term “nominated area” means an area which is nominated by 1 or more local governments and the State or States in which it is located for designation under section 1391.
(7) Governments
If more than 1 State or local government seeks to nominate an area under this part, any reference to, or requirement of, this subchapter shall apply to all such governments.
(8) Special rule
An area shall be treated as nominated by a State and a local government if it is nominated by an economic development corporation chartered by the State.
(9) Use of census data
Population and poverty rate shall be determined by the most recent decennial census data available.
(b) Empowerment zone; enterprise community
For purposes of this title,1 the terms “empowerment zone” and “enterprise community” mean areas designated as such under section 1391.
(Added Pub. L. 103–66, title XIII, § 13301(a), Aug. 10, 1993, 107 Stat. 547.)
heading: Prior Provisions
text: A prior section 1393, added Pub. L. 95–600, title VI, § 601(a), Nov. 6, 1978, 92 Stat. 2894; amended Pub. L. 96–595, § 3(a)(5), (6), (8), Dec. 24, 1980, 94 Stat. 3465, related to taxation of general stock ownership corporation taxable income to shareholders, prior to repeal by Pub. L. 99–514, title XIII, § 1303(a), Oct. 22, 1986, 100 Stat. 2658.
26 U.S.C. § 5871 (INTERNAL REVENUE CODE)
§ 5871. Penalties
Any person who violates or fails to comply with any provision of this chapter shall, upon conviction, be fined not more than $10,000, or be imprisoned not more than ten years, or both.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1234; amended Pub. L. 98–473, title II, § 227, Oct. 12, 1984, 98 Stat. 2030.)
heading: Prior Provisions
text: A prior section 5871, act Aug. 16, 1954, ch. 736, 68A Stat. 729, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.
Provisions similar to those comprising this section were contained in prior section 5861, act Aug. 16, 1954, ch. 736, 68A Stat. 729, prior to the general revision of this chapter by Pub. L. 90–618.
heading: Amendments
text: 1984—Pub. L. 98–473 struck out “, and shall become eligible for parole as the Board of Parole shall determine” after “or both”.
heading: Effective Date of 1984 Amendment
text: Pub. L. 98–473, title II, § 235(a)(1)(B)(ii)(IV), Oct. 12, 1984, 98 Stat. 2032, provided that the amendment made by section 227 of Pub. L. 98–473 is effective Oct. 12, 1984.
heading: Effective Date
text: Section effective on first day of first month following October 1968, see section 207(a) of Pub. L. 90–618, set out as a note under section 5801 of this title.
26 U.S.C. § 5872 (INTERNAL REVENUE CODE)
§ 5872. Forfeitures
(a) Laws applicable
Any firearm involved in any violation of the provisions of this chapter shall be subject to seizure and forfeiture, and (except as provided in subsection (b)) all the provisions of internal revenue laws relating to searches, seizures, and forfeitures of unstamped articles are extended to and made to apply to the articles taxed under this chapter, and the persons to whom this chapter applies.
(b) Disposal
In the case of the forfeiture of any firearm by reason of a violation of this chapter, no notice of public sale shall be required; no such firearm shall be sold at public sale; if such firearm is forfeited for a violation of this chapter and there is no remission or mitigation of forfeiture thereof, it shall be delivered by the Secretary to the Administrator of General Services, General Services Administration, who may order such firearm destroyed or may sell it to any State, or possession, or political subdivision thereof, or at the request of the Secretary, may authorize its retention for official use of the Treasury Department, or may transfer it without charge to any executive department or independent establishment of the Government for use by it.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1235; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
heading: Prior Provisions
text: Provisions similar to those comprising this section were contained in prior section 5862, act Aug. 16, 1954, ch. 736, 68A Stat. 729, prior to the general revision of this chapter by Pub. L. 90–618.
heading: Amendments
text: 1976—Subsec. (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
heading: Effective Date
text: Section effective on first day of first month following October 1968, see section 207(a) of Pub. L. 90–618, set out as a note under section 5801 of this title.
26 U.S.C. § 6036 (INTERNAL REVENUE CODE)
§ 6036. Notice of qualification as executor or receiver
Every receiver, trustee in a case under title 11 of the United States Code, assignee for benefit of creditors, or other like fiduciary, and every executor (as defined in section 2203), shall give notice of his qualification as such to the Secretary in such manner and at such time as may be required by regulations of the Secretary. The Secretary may by regulation provide such exemptions from the requirements of this section as the Secretary deems proper.
(Aug. 16, 1954, ch. 736, 68A Stat. 744; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, § 6(i)(6), Dec. 24, 1980, 94 Stat. 3410.)
heading: Amendments
text: 1980—Pub. L. 96–589 substituted “trustee in a case under title 11 of the United States Code” for “trustee in bankruptcy”.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
heading: Effective Date of 1980 Amendment
text: Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.
26 U.S.C. § 6216 (INTERNAL REVENUE CODE)
§ 6216. Cross references
(1) For procedures relating to receivership proceedings, see subchapter B of chapter 70.
(2) For procedures relating to jeopardy assessments, see subchapter A of chapter 70.
(3) For procedures relating to claims against transferees and fiduciaries, see chapter 71.
(4) For procedures relating to partnership items, see subchapter C.
(Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 96–589, § 6(i)(9), Dec. 24, 1980, 94 Stat. 3411; Pub. L. 97–248, title IV, § 402(c)(3), Sept. 3, 1982, 96 Stat. 667.)
heading: Amendments
text: 1982—Par. (4). Pub. L. 97–248 added par. (4).
1980—Par. (1). Pub. L. 96–589 struck out reference to bankruptcy proceedings.
heading: Effective Date of 1982 Amendment
text: Amendment by Pub. L. 97–248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as an Effective Date note under section 6221 of this title.
heading: Effective Date of 1980 Amendment
text: Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.
26 U.S.C. § 6905 (INTERNAL REVENUE CODE)
§ 6905. Discharge of executor from personal liability for decedent’s income and gift taxes
(a) Discharge of liability
In the case of liability of a decedent for taxes imposed by subtitle A or by chapter 12, if the executor makes written application (filed after the return with respect to such taxes is made and filed in such manner and such form as may be prescribed by regulations of the Secretary) for release from personal liability for such taxes, the Secretary may notify the executor of the amount of such taxes. The executor, upon payment of the amount of which he is notified, or 9 months after receipt of the application if no notification is made by the Secretary before such date, shall be discharged from personal liability for any deficiency in such tax thereafter found to be due, and shall be entitled to a receipt or writing showing such discharge.
(b) Definition of executor
For purposes of this section, the term “executor” means the executor or administrator of the decedent appointed, qualified, and acting within the United States.
(c) Cross reference
For discharge of executor from personal liability for taxes imposed under chapter 11, see section 2204.
(Added Pub. L. 91–614, title I, § 101(e)(1), Dec. 31, 1970, 84 Stat. 1837; amended Pub. L. 91–614, title I, § 101(f), Dec. 31, 1970, 84 Stat. 1838; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
heading: Amendments
text: 1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
1970—Subsec. (a). Pub. L. 91–614, § 101(f), substituted “9 months” for “1 year”.
heading: Effective Date of 1970 Amendment
text: Pub. L. 91–614, title I, § 101(f), Dec. 31, 1970, 84 Stat. 1838, provided that the amendment made by that section is effective with respect to the estates of decedents dying after Dec. 31, 1973.
heading: Effective Date
text: Section effective with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91–614, set out as an Effective Date of 1970 Amendment note under section 2032 of this title.
26 U.S.C. § 7271 (INTERNAL REVENUE CODE)
§ 7271. Penalties for offenses relating to stamps
Any person who with respect to any tax payable by stamps—
(1) Failure to attach or cancel stamps, etc.
Fails to comply with rules or regulations prescribed pursuant to section 6804 (relating to attachment, cancellation, etc., of stamps), unless such failure is shown to be due to reasonable cause and not willful neglect; or
(2) Instruments
Makes, signs, issues, or accepts, or causes to be made, signed, issued, or accepted, any instrument, document, or paper of any kind or description whatsoever without the full amount of tax thereon being duly paid; or
(3) Disposal and receipt of stamped packages
In the case of any container which is stamped, branded, or marked (whether or not under authority of law) in such manner as to show that the provisions of the internal revenue laws with respect to the contents or intended contents thereof have been complied with, and which is empty or contains any contents other than contents therein when the container was lawfully stamped, branded, or marked—
(A) Transfers or receives (whether by sale, gift, or otherwise) such container knowing it to be empty or to contain such other contents; or
(B) Stamps, brands, or marks such container, or otherwise produces such a stamped, branded, or marked container, knowing it to be empty or to contain such other contents;
shall be liable for each such offense to a penalty of $50.
(Aug. 16, 1954, ch. 736, 68A Stat. 865; Pub. L. 94–455, title XIX, § 1906(a)(41), Oct. 4, 1976, 90 Stat. 1830.)
heading: Amendments
text: 1976—Pars. (2) to (4). Pub. L. 94–455 redesignated pars. (3) and (4) as (2) and (3), respectively. Former par. (2), which related to persons who manufactured or imported and sold, or offered for sale, or caused to be manufactured or imported and sold, or offered for sale, any playing card, package, or other article without the full amount of tax being paid, was struck out.
heading: Effective Date of 1976 Amendment
text: Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.
26 U.S.C. § 7451 (INTERNAL REVENUE CODE)
§ 7451. Fee for filing petition
The Tax Court is authorized to impose a fee in an amount not in excess of $60 to be fixed by the Tax Court for the filing of any petition.
(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 93–406, title II, § 1041(b)(1), Sept. 2, 1974, 88 Stat. 950; Pub. L. 94–455, title XIII, § 1306(b)(1), Oct. 4, 1976, 90 Stat. 1719; Pub. L. 97–34, title VII, § 751(a), Aug. 13, 1981, 95 Stat. 349; Pub. L. 97–248, title IV, § 402(c)(12), Sept. 3, 1982, 96 Stat. 668; Pub. L. 109–280, title VIII, § 859(a), Aug. 17, 2006, 120 Stat. 1020.)
heading: Amendments
text: 2006—Pub. L. 109–280 struck out “for the redetermination of a deficiency or for a declaratory judgment under part IV of this subchapter or under section 7428 or for judicial review under section 6226 or section 6228(a)” after “petition”.
1982—Pub. L. 97–248 inserted provision relating to judicial review under section 6226 or section 6228(a).
1981—Pub. L. 97–34 increased limitation on amount of fee to $60 from $10.
1976—Pub. L. 94–455 inserted “or under section 7428” after “part IV of this subchapter”.
1974—Pub. L. 93–406 inserted reference to a declaratory judgment under part IV of this subchapter.
heading: Effective Date of 2006 Amendment
text: Pub. L. 109–280, title VIII, § 859(b), Aug. 17, 2006, 120 Stat. 1020, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 17, 2006].”
heading: Effective Date of 1982 Amendment
text: Amendment by Pub. L. 97–248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as an Effective Date note under section 6221 of this title.
heading: Effective Date of 1981 Amendment
text: Pub. L. 97–34, title VII, § 751(b), Aug. 13, 1981, 95 Stat. 349, provided that: “The amendment made by this section [amending this section] shall apply to petitions filed after December 31, 1981.”
heading: Effective Date of 1976 Amendment
text: Amendment by Pub. L. 94–455 applicable with respect to pleadings filed with the United States Tax Court, the district court of the United States for the District of Columbia, or the United States Court of Claims more than 6 months after Oct. 4, 1976, but only with respect to determinations (or requests for determinations) made after Jan. 1, 1976, see section 1306(c) of Pub. L. 94–455, set out as an Effective Date note under section 7428 of this title.
heading: Effective Date of 1974 Amendment
text: Amendment by Pub. L. 93–406 applicable to pleadings filed more than one year after Sept. 2, 1974, see section 1041(d) of Pub. L. 93–406, set out as an Effective Date note under section 7476 of this title.
26 U.S.C. § 9011 (INTERNAL REVENUE CODE)
§ 9011. Judicial review
(a) Review of certification, determination, or other action by the Commission
Any certification, determination, or other action by the Commission made or taken pursuant to the provisions of this chapter shall be subject to review by the United States Court of Appeals for the District of Columbia upon petition filed in such Court by any interested person. Any petition filed pursuant to this section shall be filed within thirty days after the certification, determination, or other action by the Commission for which review is sought.
(b) Suits to implement chapter
(1) The Commission, the national committee of any political party, and individuals eligible to vote for President are authorized to institute such actions, including actions for declaratory judgment or injunctive relief, as may be appropriate to implement or contrue 1 any provision of this chapter.
(2) The district courts of the United States shall have jurisdiction of proceedings instituted pursuant to this subsection and shall exercise the same without regard to whether a person asserting rights under provisions of this subsection shall have exhausted any administrative or other remedies that may be provided at law. Such proceedings shall be heard and determined by a court of three judges in accordance with the provisions of section 2284 of title 28, United States Code, and any appeal shall lie to the Supreme Court.
(Added Pub. L. 92–178, title VIII, § 801, Dec. 10, 1971, 85 Stat. 570; amended Pub. L. 93–443, title IV, § 404(c)(19)–(21), Oct. 15, 1974, 88 Stat. 1293; Pub. L. 98–620, title IV, § 402(28)(F), Nov. 8, 1984, 98 Stat. 3359.)
heading: Amendments
text: 1984—Subsec. (b)(2). Pub. L. 98–620 struck out provision requiring the judges designated to hear the case to assign the case for hearing at the earliest practicable date, to participate in the hearing and determination thereof, and to cause the case to be in every way expedited.
1974—Subsec. (a). Pub. L. 93–443, § 404(c)(19), (20), substituted “Commission” for “Comptroller General” in heading and wherever appearing in text.
Subsec. (b). Pub. L. 93–443, § 404(c)(21), substituted “Commission” for “Comptroller General”.
heading: Effective Date of 1984 Amendment
text: Amendment by Pub. L. 98–620 not applicable to cases pending on Nov. 8, 1984, see section 403 of Pub. L. 98–620, set out as an Effective Date note under section 1657 of Title 28, Judiciary and Judicial Procedure.
heading: Effective Date of 1974 Amendment
text: Amendment by Pub. L. 93–443 applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as a note under section 30101 of Title 52, Voting and Elections.
42 U.S.C. § 9141 (THE PUBLIC HEALTH AND WELFARE)
§ 9141. Determinations under Merchant Marine Act, 1936
(a)
(1) For the purposes of chapter 535 of title 46, any ocean thermal energy conversion facility or plantship licensed pursuant to this chapter, and any vessel providing shipping service to or from such an ocean thermal energy conversion facility or plantship, shall be deemed to be a vessel operated in the foreign commerce of the United States.
(2) The provisions of paragraph (1) of this subsection shall apply for taxable years beginning after December 31, 1981.
(b) For the purposes of the Merchant Marine Act, 1936 (46 U.S.C. 1177 et seq.),1 any vessel documented under the laws of the United States and used in providing shipping service to or from any ocean thermal energy conversion facility or plantship licensed pursuant to the provisions of this chapter shall be deemed to be used in, and used in an essential service in, the foreign commerce or foreign trade of the United States, as defined in section 109 of title 46.
(Pub. L. 96–320, title II, § 201, Aug. 3, 1980, 94 Stat. 991.)
heading: References in Text
text: This chapter, referred to in subsecs. (a)(1) and (b), was in the original “this Act”, meaning Pub. L. 96–320, Aug. 3, 1980, 94 Stat. 974, known as the Ocean Thermal Energy Conversion Act of 1980, which is classified principally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under section 9101 of this title and Tables.
The Merchant Marine Act, 1936, referred to in subsec. (b), is act June 29, 1936, ch. 858, 49 Stat. 1985, which was classified principally to chapter 27 (§ 1101 et seq.) of the former Appendix to Title 46, Shipping. The Act, with the exception of title V, most of title VI, and sections 301, 801, 802, 809(a), and 909 thereof, was repealed and restated, mainly in subtitle V of Title 46, by Pub. L. 109–304, §§ 8, 19, Oct. 6, 2006, 120 Stat. 1555, 1710. Title V and sections 301 and 909 of the Act are set out as notes under section 53101 of Title 46. Those portions of title VI not repealed by Pub. L. 109–304 and sections 802 and 809(a) of the Act were repealed by Pub. L. 114–120, title III, § 313(a), Feb. 8, 2016, 130 Stat. 58. Section 801 of the Act was transferred to section 57522 of Title 46 by Pub. L. 114–120, title III, § 313(c)(1)(A), Feb. 8, 2016, 130 Stat. 58. For complete classification of the Act to the Code, see Tables. For disposition of sections of the former Appendix to Title 46, see Disposition Table preceding section 101 of Title 46.
heading: Codification
text: In subsec. (a)(1), “chapter 535 of title 46” substituted for “section 607 of the Merchant Marine Act, 1936 (46 U.S.C. 1177)” and in subsec. (b), “section 109 of title 46” substituted for “section 905(a) of the Merchant Marine Act, 1936 (46 U.S.C. 1244(a))” on authority of Pub. L. 109–304, § 18(c), Oct. 6, 2006, 120 Stat. 1709, which Act enacted chapter 535 and section 109 of Title 46, Shipping.
20 U.S.C. § 1701 (EDUCATION)
§ 1701. Congressional declaration of policy
(a) Entitlement to equal educational opportunity; neighborhood as appropriate basis
The Congress declares it to be the policy of the United States that—
(1) all children enrolled in public schools are entitled to equal educational opportunity without regard to race, color, sex, or national origin; and
(2) the neighborhood is the appropriate basis for determining public school assignments.
(b) Purpose
In order to carry out this policy, it is the purpose of this subchapter to specify appropriate remedies for the orderly removal of the vestiges of the dual school system.
(Pub. L. 93–380, title II, § 202, Aug. 21, 1974, 88 Stat. 514.)
heading: Effective Date
text: Section effective on and after sixtieth day after Aug. 21, 1974, see section 2(c) of Pub. L. 93–380, set out as a note under section 1221–1 of this title.
heading: Short Title
text: Pub. L. 93–380, title II, § 201, Aug. 21, 1974, 88 Stat. 514, provided that: “This title [enacting this chapter and section 1228 of this title and amending section 1608 of this title] may be cited as the ‘Equal Educational Opportunities Act of 1974’.”