United States property definition

United States property. ’ means any real or personal property which is within the United States or, if outside the United States, the actual or beneficial ownership of which rests in a United States person or any Federal or State governmental entity of the United States;
United States property means any property acquired after December 31, 1962, which is—
United States property. ’ means any real or personal property which is within the United States or, if outside the United States,

Examples of United States property in a sentence

  • Thus, where a valid judgment has been entered against a foreign state, the foreign state’s United States property is immune from attachment and execution unless a statutory exception applies.

  • Disposition of property of International Pacific Salmon Fisheries CommissionThe Secretary of State shall dispose of any United States property held by the Inter- national Pacific Salmon Fisheries Commission on the date of its termination in a manner which would further the purposes of this chap- ter.(Pub.

  • Corporation A has no subpart F income, as defined in section 952, and no increase in earnings invested in United States property under section 956 for 1992.

  • Application of participation exemption to investments in United States property.

  • Any person committing a willful injury to any United States property or personnel will be prosecuted.

  • The United States property and fiscal officer shall give a bond to the United States for the faithful performance of the officer's duties and for the safekeeping and proper disposition of federal property and funds entrusted to the officer's care.

  • We will be entitled to decide on the most appropriate way to provide you with help, although we will take account of your wishes wherever possible.

  • Trespass on locks or dams or other United States property pertaining to the locks or dams is strictly prohibited except in those areas specifically per- mitted by the lockmaster.

  • Note that if instead of paying a divi- dend to Corporation A in 1992, Corporation B had made an additional investment of $150 in United States property under section 956, that amount would have been included in gross income by Corporation M under section 951(a)(1)(B) and Corporation M would have been deemed to have paid $50 of foreign in- come taxes paid by Corporation B.

  • As a result, no U.S. tax would be avoided by a U.S. parent corporation reinvesting earnings of its foreign subsidiary in United States property rather than distributing those earnings.


More Definitions of United States property

United States property. (within the meaning of Section 956 of the Code or any similar provision of state or local Tax Law) held by any Group Company on or before the Closing Date;

Related to United States property

  • United States Tax Person A citizen or resident of the United States, a corporation, partnership or other entity created or organized in, or under the laws of, the United States, any State thereof or the District of Columbia, an estate whose income from sources without the United States is includible in gross income for United States federal income tax purposes regardless of its source or a trust if a court within the United States is able to exercise primary supervision over the administration of the trust and one or more United States Tax Persons have the authority to control all substantial decisions of the trust, all within the meaning of Section 7701(a)(30) of the Code (or, to the extent provided in the applicable Treasury Regulations, certain trusts in existence on August 20, 1996 that have elected to be treated as United States Tax Persons).

  • United States Alien means any Person who, for United States Federal income tax purposes, is a foreign corporation, a non-resident alien individual, a non-resident alien fiduciary of a foreign estate or trust, or a foreign partnership one or more of the members of which is, for United States Federal income tax purposes, a foreign corporation, a non-resident alien individual or a non-resident alien fiduciary of a foreign estate or trust.

  • United States Bankruptcy Code means the Bankruptcy Reform Act of 1978, as amended and as codified in Title 11 of the United States Code, as amended from time to time hereafter, or any successor federal bankruptcy law.

  • District Property means all property owned by the District including, but not limited to, the Amenity Center, common areas, parking lots and ponds.

  • United States Person means, unless otherwise specified with respect to any Securities pursuant to Section 301, an individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States or an estate or trust the income of which is subject to United States federal income taxation regardless of its source.

  • Non-United States Person Any Person other than a United States Person.

  • United States Citizen shall have the meaning set forth in Section 3.02.

  • Outside the United States means a location outside the geographic boundaries of the United States, Puerto Rico, the United States Virgin Islands, and any territory, insular possession, or other location subject to the jurisdiction of the United States.

  • United States shareholder means, with respect to any foreign corporation, a United States person who owns, or is considered as owning, 10 percent or more of the total combined voting power of all classes of stock entitled to vote of such foreign corporation.

  • United States Securities Person Any “U.S. person” as defined in Rule 902(k) of Regulation S.

  • Qualified United States financial institution means an institution that:

  • Foreign vehicle means every motor vehicle, trailer, or semitrailer that is brought into the

  • Produced in the United States means, for iron and steel products, that all manufacturing processes, from the initial melting stage through the application of coatings, occurred in the United States.

  • United States Forces Korea (USFK) means the subordinate unified command through which US forces would be sent to the Combined Forces Command fighting components.

  • United States and “U.S.” mean the United States of America.

  • United States Tax Compliance Certificate has the meaning specified in Section 3.01.

  • Canadian Tax Act means the Income Tax Act (Canada) and the regulations thereunder, as amended from time to time.

  • Customs territory of the United States means the 50 States, the District of Columbia, and Puerto Rico.

  • Citizen of the United States has the meaning specified for such term in Section 40102(a)(15) of Title 49 of the United States Code or any similar legislation of the United States enacted in substitution or replacement therefor.

  • Disregarded Domestic Subsidiary means any direct or indirect (other than through a Foreign Subsidiary) Domestic Subsidiary of which substantially all of its assets consist of Equity Interests of one or more indirect Foreign Subsidiaries.

  • Manufactured in the United States means produced by a process in which the manufacturing, final assembly, processing, packaging, testing, and any other process that adds value, quality, or reliability to assembled articles, materials, or supplies, occur in the United States.

  • Surplus property means excess personal property not required by any Federal agency as determined by the Administrator of the General Services Administration (GSA).

  • United States Trustee means the Office of the United States Trustee for the District of Delaware.

  • States Parties means the States Parties to the Convention;