Commerce and Trade - 15 USC Section 37a

01/03/05

Sec. 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.

AMENDMENTS
1997 - Pars. (1), (2). Pub. L. 105-26, Sec. 2(2)(A)-(C), added
par. (2), redesignated former par. (2) as (1), and struck out
heading and text of former par. (1). Text read as follows: "The
term 'annuity rate' means the percentage of the fair market value
of a gift (determined as of the date of the gift) given in exchange
for a charitable gift annuity, that represents the amount of the
annual payment to be made to 1 or 2 annuitants over the life of
either or both under the terms of the agreement to give such gift
in exchange for such annuity."
Pars. (4) to (6). Pub. L. 105-26, Sec. 2(2)(D), (E), added par.
(4) and redesignated former pars. (4) and (5) as (5) and (6),
respectively.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105-26 applicable with respect to all
conduct occurring before, on, or after July 3, 1997, and applicable
in all administrative and judicial actions pending on or commenced
after July 3, 1997, see section 3 of Pub. L. 105-26, set out as a
note under section 37 of this title.
EFFECTIVE DATE
Section applicable with respect to conduct occurring before, on,
or after Dec. 8, 1995, see section 4 of Pub. L. 104-63, set out as
a note under section 37 of this title.

Last modified: June 14, 2006