U.S Code last checked for updates: Jun 29, 2022
§ 37a.
Definitions
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.

(Pub. L. 104–63, § 3, Dec. 8, 1995, 109 Stat. 687; Pub. L. 105–26, § 2(2), July 3, 1997, 111 Stat. 242.)
cite as: 15 USC 37a