dataset stringclasses 2
values | prompt stringlengths 32 1.61k | completion stringlengths 129 4.32k |
|---|---|---|
ecfr | ### Question
What does period of severance mean?
| ### Answer
**Period of severance** has the following meaning in *26 CFR § 1.410(a)-7*:
> the period of time commencing on the severance from service date and ending on the date on which the employee again performs an hour of service within the meaning of 29 CFR 2530.200b-2(a)(1) for an employer or employers maintainin... |
ecfr | ### Question
How is the term period of service defined?
| ### Answer
The term **period of service** is defined in *26 CFR § 1.410(a)-7* as the following:
> a period of service commencing on the employee's employment commencement date or reemployment commencement date, whichever is applicable, and ending on the severance from service date.
#### Citation:
- *26 CFR § 1.410(... |
ecfr | ### Question
How does the law define ordinary high water mark?
| ### Answer
Under *40 CFR § 401.11*, **ordinary high water mark** is defined as:
> that line on the shore established by the fluctuations of water and indicated by physical characteristics such as a clear, natural line impressed on the bank, shelving, changes in the character of soil, destruction of terrestrial vegetat... |
ecfr | ### Question
What does exemption category mean?
| ### Answer
**Exemption category** has the following meaning in *40 CFR § 723.175*:
> a category of chemical substances for which a person(s) has applied for or been granted an exemption under section 5(h)(4) of the Act (15 U.S.C. 2604).
#### Citation:
- *40 CFR § 723.175*
- Heading: **Title 40—Protection of Envir... |
ecfr | ### Question
How does the law define instant photographic film article?
| ### Answer
Under *40 CFR § 723.175*, **instant photographic film article** is defined as:
> a self-developing photographic film article designed so that all the chemical substances contained in the article, including the chemical substances required to process the film, remain sealed during distribution and use.
####... |
ecfr | ### Question
How does CHAPTER I—ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) define peel-apart film article?
| ### Answer
Under *40 CFR § 723.175*, **peel-apart film article** is defined as:
> a self-developing photographic film article consisting of a positive image receiving sheet, a light sensitive negative sheet, and a sealed reagent pod containing a developer reagent and designed so that all the chemical substances requir... |
ecfr | ### Question
How does PART 1—GENERAL ENFORCEMENT REGULATIONS define act?
| ### Answer
Under *21 CFR § 1.23*, **act** is defined as:
> the Federal Food, Drug, and Cosmetic Act) provides for the establishment by regulation of reasonable variations and exemptions for small packages from the required declaration of net quantity of contents.
#### Citation:
- *21 CFR § 1.23*
- Heading: **PAR... |
ecfr | ### Question
How does the law define special assessment?
| ### Answer
Under *24 CFR § 570.200*, **special assessment** is defined as:
> the recovery of the capital costs of a public improvement, such as streets, water or sewer lines, curbs, and gutters, through a fee or charge levied or filed as a lien against a parcel of real estate as a direct result of benefit derived from... |
ecfr | ### Question
How is the term predecessor company defined?
| ### Answer
The term **predecessor company** is defined in *26 CFR § 1.851-6* as the following:
> any corporation the basis of whose securities in the hands of the investment company was, under the provisions of section 358 or corresponding provisions of prior law, the same in whole or in part as the basis of any of th... |
ecfr | ### Question
How is the "book-entry security" defined?
| ### Answer
The term **book-entry security** is defined in *26 CFR § 1.1012-1* as follows -
> a transferable Treasury bond, note, certificate of indebtedness, or bill issued under the Second Liberty Bond Act (31 U.S.C. 774(2)), as amended, or other security of the United States (as defined in paragraph (c)(7)(iii)(*b*)... |
ecfr | ### Question
How is the term other security of the United States defined?
| ### Answer
The term **other security of the United States** is defined in *26 CFR § 1.1012-1* as the following:
> a bond, note, certificate of indebtedness, bill, debenture, or similar obligation which is subject to the provisions of 31 CFR part 306 or other comparable Federal regulations and which is issued by (*1*) ... |
ecfr | ### Question
How is the "serially-numbered advice of transaction" defined?
| ### Answer
The term **serially-numbered advice of transaction** is defined in *26 CFR § 1.1012-1* as follows -
> the confirmation (prescribed in 31 CFR 306.116) issued by the Reserve Bank which is identifiable by a unique number and indicates that a particular written instruction to the Reserve Bank with respect to th... |
ecfr | ### Question
What is the definition of Reserve Bank?
| ### Answer
The definition of **Reserve Bank** is as follows in *26 CFR § 1.1012-1*:
> a Federal Reserve Bank and its branches acting as Fiscal Agent of the United States.
#### Citation:
- *26 CFR § 1.1012-1*
|
ecfr | ### Question
How does the law define dividend reinvestment plan?
| ### Answer
Under *26 CFR § 1.1012-1*, **dividend reinvestment plan** is defined as:
> any written plan, arrangement, or program under which at least 10 percent of every dividend (within the meaning of section 316) on any share of stock is reinvested in stock identical to the stock on which the dividend is paid.
####... |
ecfr | ### Question
How does PART 1940—GENERAL define State?
| ### Answer
Under *7 CFR § 1940.551*, **State** is defined as:
> any of the States of the United States, the Commonwealth of Puerto Rico, any territory or possession of the United States, or the Western Pacific Areas.) This subpart is inapplicable to Farm Service Agency, Farm Loan Programs.
#### Citation:
- *7 CFR §... |
ecfr | ### Question
What does news mean?
| ### Answer
**News** has the following meaning in *12 CFR § 1101.4*:
> information that is about current events or that would be of current interest to the public
#### Citation:
- *12 CFR § 1101.4*
- Heading: **PART 1101—DESCRIPTION OF OFFICE, PROCEDURES, PUBLIC INFORMATION**
|
ecfr | ### Question
How does PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT define shell company?
| ### Answer
Under *17 CFR § 1.3*, **shell company** is defined as:
> any entity that limits its holdings to direct or indirect interests in entities that are relying on this paragraph (7);
#### Citation:
- *17 CFR § 1.3*
- Heading: **PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT**
|
ecfr | ### Question
Can you define what major swap participant means?
| ### Answer
**Major swap participant** is defined as the following in *17 CFR § 1.3*:
> any person:
(i) That is not a swap dealer;
#### Citation:
- *17 CFR § 1.3*
- Heading: **PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT**
|
ecfr | ### Question
What is the definition of issuers of securities in a narrow-based security index?
| ### Answer
The definition of **issuers of securities in a narrow-based security index** is as follows in *17 CFR § 1.3*:
> issuers of securities included in an index (including an index referencing loan borrowers or loans of such borrowers) in which:
(i)(A) There are nine or fewer non-affiliated issuers of securities... |
ecfr | ### Question
What does substantial counterparty exposure that could have serious adverse effects on the financial stability of the United States banking system or financial markets mean?
| ### Answer
**Substantial counterparty exposure that could have serious adverse effects on the financial stability of the United States banking system or financial markets** has the following meaning in *17 CFR § 1.3*:
> a swap position that satisfies either of the following thresholds:
(i) $5 billion in daily average... |
ecfr | ### Question
How is the term substantial position defined?
| ### Answer
The term **substantial position** is defined in *17 CFR § 1.3* as the following:
> swap positions that equal or exceed any of the following thresholds in the specified major category of swaps:
(i) For rate swaps:
(A) $3 billion in daily average aggregate uncollateralized outward exposure
#### Citation:
... |
ecfr | ### Question
How does PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT define swap dealer?
| ### Answer
Under *17 CFR § 1.3*, **swap dealer** is defined as:
> any person who:
(i) Holds itself out as a dealer in swaps;
#### Citation:
- *17 CFR § 1.3*
- Heading: **PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT**
|
ecfr | ### Question
How is the term judge defined?
| ### Answer
The term **judge** is defined in *7 CFR § 900.2* as the following:
> any administrative law judge appointed pursuant to 5 U.S.C. 3105 or any presiding official appointed by the Secretary, and assigned to conduct the proceeding.
#### Citation:
- *7 CFR § 900.2*
- Heading: **Title 7—Agriculture > PART 90... |
ecfr | ### Question
How is the term substantial counterparty exposure that could have serious adverse effects on the financial stability of the United States banking system or financial markets defined?
| ### Answer
The term **substantial counterparty exposure that could have serious adverse effects on the financial stability of the United States banking system or financial markets** is defined in *17 CFR § 1.3* as the following:
> a swap position that satisfies either of the following thresholds:
(i) $5 billion in da... |
ecfr | ### Question
How is the term bond defined?
| ### Answer
The term **bond** is defined in *26 CFR § 1.170A-3* as the following:
> any bond, debenture, note, or certificate or other evidence of indebtedness.
#### Citation:
- *26 CFR § 1.170A-3*
- Heading: **PART 1—INCOME TAXES (CONTINUED)**
|
ecfr | ### Question
How does the law define ordinary income property?
| ### Answer
Under *26 CFR § 1.170A-4*, **ordinary income property** is defined as:
> property any portion of the gain on which would not have been long term capital gain if the property had been sold by the donor at its fair market value at the time of its contribution to the charitable organization.
#### Citation:
... |
ecfr | ### Question
Can you define what section 170(e) capital gain property means?
| ### Answer
**Section 170(e) capital gain property** is defined as the following in *26 CFR § 1.170A-4*:
> property any portion of the gain on which would have been treated as long-term capital gain if the property had been sold by the donor at its fair market value at the time of its contribution to the charitable org... |
ecfr | ### Question
What is the definition of unrelated use?
| ### Answer
The definition of **unrelated use** is as follows in *26 CFR § 1.170A-4*:
> a use which is unrelated to the purpose or function constituting the basis of the charitable organization's exemption under section 501 or, in the case of a contribution of property to a governmental unit, the use of such property b... |
ecfr | ### Question
How does the law define break in service rules?
| ### Answer
Under *26 CFR § 1.410(a)-6*, **break in service rules** is defined as:
> the rules provided by a plan relating to circumstances under which a period of an employee's service or plan participation is disregarded for purposes of determining his rights to participate in the plan, if under such rules such servi... |
ecfr | ### Question
How is the "automatically" as it modifies "shoots, is designed to shoot, or can be readily restored to shoot," defined?
| ### Answer
The term **automatically" as it modifies "shoots, is designed to shoot, or can be readily restored to shoot,** is defined in *27 CFR § 447.11* as follows -
> functioning as the result of a self-acting or self-regulating mechanism that allows the firing of multiple rounds through a single function of the tri... |
ecfr | ### Question
What is the definition of State?
| ### Answer
The definition of **State** is as follows in *7 CFR § 1940.551*:
> any of the States of the United States, the Commonwealth of Puerto Rico, any territory or possession of the United States, or the Western Pacific Areas.) This subpart is inapplicable to Farm Service Agency, Farm Loan Programs.
#### Citation... |
ecfr | ### Question
How is the "Act" defined?
| ### Answer
The term **Act** is defined in *7 CFR § 900.2* as follows -
> Public Act No. 10, 73 Congress (48 Stat.
#### Citation:
- *7 CFR § 900.2*
- Heading: **Title 7—Agriculture > PART 900—GENERAL REGULATIONS > Subpart A—Procedural Requirements Governing Proceedings to Formulate Marketing Agreements and Market... |
ecfr | ### Question
What is the definition of Department?
| ### Answer
The definition of **Department** is as follows in *7 CFR § 900.2*:
> the United States Department of Agriculture.
#### Citation:
- *7 CFR § 900.2*
- Heading: **Title 7—Agriculture > PART 900—GENERAL REGULATIONS > Subpart A—Procedural Requirements Governing Proceedings to Formulate Marketing Agreements ... |
ecfr | ### Question
How does Subpart A—Procedural Requirements Governing Proceedings to Formulate Marketing Agreements and Marketing Orders define Secretary?
| ### Answer
Under *7 CFR § 900.2*, **Secretary** is defined as:
> the Secretary of Agriculture of the United States, or any officer or employee of the Department to whom authority has heretofore been delegated, or to whom authority may hereafter be delegated, to act for the Secretary.
#### Citation:
- *7 CFR § 900.2... |
ecfr | ### Question
How does Subpart A—Procedural Requirements Governing Proceedings to Formulate Marketing Agreements and Marketing Orders define judge?
| ### Answer
Under *7 CFR § 900.2*, **judge** is defined as:
> any administrative law judge appointed pursuant to 5 U.S.C. 3105 or any presiding official appointed by the Secretary, and assigned to conduct the proceeding.
#### Citation:
- *7 CFR § 900.2*
- Heading: **Title 7—Agriculture > PART 900—GENERAL REGULATIO... |
ecfr | ### Question
How is the term Administrator defined?
| ### Answer
The term **Administrator** is defined in *7 CFR § 900.2* as the following:
> the Administrator of the Agricultural Marketing Service or any officer or employee of the Department to whom authority has been delegated or may hereafter be delegated to act for the Administrator.
#### Citation:
- *7 CFR § 900.... |
ecfr | ### Question
What does *Federal Register* mean?
| ### Answer
***Federal Register*** has the following meaning in *7 CFR § 900.2*:
> the publication provided for by the act of July 26, 1935 (49 Stat.
#### Citation:
- *7 CFR § 900.2*
- Heading: **Title 7—Agriculture > PART 900—GENERAL REGULATIONS > Subpart A—Procedural Requirements Governing Proceedings to Formul... |
ecfr | ### Question
What does Federal Register mean?
| ### Answer
**Federal Register** has the following meaning in *7 CFR § 900.2*:
> the publication provided for by the act of July 26, 1935 (49 Stat.
#### Citation:
- *7 CFR § 900.2*
- Heading: **Title 7—Agriculture > PART 900—GENERAL REGULATIONS > Subpart A—Procedural Requirements Governing Proceedings to Formulat... |
ecfr | ### Question
What is the definition of hearing?
| ### Answer
The definition of **hearing** is as follows in *7 CFR § 900.2*:
> that part of the proceeding which involves the submission of evidence.
#### Citation:
- *7 CFR § 900.2*
- Heading: **Title 7—Agriculture > PART 900—GENERAL REGULATIONS > Subpart A—Procedural Requirements Governing Proceedings to Formulat... |
ecfr | ### Question
How does the law define marketing agreement?
| ### Answer
Under *7 CFR § 900.2*, **marketing agreement** is defined as:
> any marketing agreement or any amendment thereto which may be entered into pursuant to section 8b of the act.
#### Citation:
- *7 CFR § 900.2*
- Heading: **Title 7—Agriculture > PART 900—GENERAL REGULATIONS > Subpart A—Procedural Requireme... |
ecfr | ### Question
What is the definition of marketing order?
| ### Answer
The definition of **marketing order** is as follows in *7 CFR § 900.2*:
> any order or any amendment thereto which may be issued pursuant to section 8c of the act, and after notice and hearing as required by said section.
#### Citation:
- *7 CFR § 900.2*
- Heading: **Title 7—Agriculture > PART 900—GENE... |
ecfr | ### Question
Can you define what proceeding means?
| ### Answer
**Proceeding** is defined as the following in *7 CFR § 900.2*:
> a proceeding upon the basis of which a marketing agreement may be entered into or a marketing order may be issued.
#### Citation:
- *7 CFR § 900.2*
- Heading: **Title 7—Agriculture > PART 900—GENERAL REGULATIONS > Subpart A—Procedural Req... |
ecfr | ### Question
What is the definition of hearing clerk?
| ### Answer
The definition of **hearing clerk** is as follows in *7 CFR § 900.2*:
> the hearing clerk, United States Department of Agriculture, Washington, DC.
#### Citation:
- *7 CFR § 900.2*
- Heading: **Title 7—Agriculture > PART 900—GENERAL REGULATIONS > Subpart A—Procedural Requirements Governing Proceedings ... |
ecfr | ### Question
What is the definition of United States tax?
| ### Answer
The definition of **United States tax** is as follows in *26 CFR § 509.104*:
> the Federal income taxes, including surtaxes and excess profits taxes, and any other income or profits tax of a substantially similar character imposed by the United States after May 24, 1951
#### Citation:
- *26 CFR § 509.104... |
ecfr | ### Question
How is the term Swiss tax defined?
| ### Answer
The term **Swiss tax** is defined in *26 CFR § 509.104* as the following:
> the federal, cantonal, and communal taxes on income—that is, on total income, earned income, income from property, industrial and commercial profits, etc.—and any other income or profits tax of a substantially similar character impo... |
ecfr | ### Question
How is the "United States" defined?
| ### Answer
The term **United States** is defined in *26 CFR § 509.104* as follows -
> the United States of America
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND**
|
ecfr | ### Question
How is the "Switzerland" defined?
| ### Answer
The term **Switzerland** is defined in *26 CFR § 509.104* as follows -
> the Swiss Confederation
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND**
|
ecfr | ### Question
How does PART 509—SWITZERLAND define permanent establishment?
| ### Answer
Under *26 CFR § 509.104*, **permanent establishment** is defined as:
> an office, factory, workshop, warehouse, branch, or other fixed place of business, but does not include the casual and temporary use of merely storage facilities
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND*... |
ecfr | ### Question
Can you define what enterprise means?
| ### Answer
**Enterprise** is defined as the following in *26 CFR § 509.104*:
> any commercial or industrial enterprise or undertaking carried on by any person, for example, by an individual partnership, or corporation
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND**
|
ecfr | ### Question
How does the law define Swiss enterprise?
| ### Answer
Under *26 CFR § 509.104*, **Swiss enterprise** is defined as:
> an enterprise carried on in Switzerland by a nonresident alien individual who is a resident of Switzerland, or by a Swiss corporation or other entity
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND**
|
ecfr | ### Question
How does PART 509—SWITZERLAND define Swiss corporation or other entity?
| ### Answer
Under *26 CFR § 509.104*, **Swiss corporation or other entity** is defined as:
> a corporation or institution or foundation having juridical personality, or a partnership (association "en nom collectif" or "en commandite"), or other association without juridical personality, created or organized under Swiss... |
ecfr | ### Question
How is the term United States enterprise defined?
| ### Answer
The term **United States enterprise** is defined in *26 CFR § 509.104* as the following:
> an enterprise carried on in the United States by a resident of the United States (including an individual, fiduciary, and partnership) or by a United States corporation or other entity
#### Citation:
- *26 CFR § 50... |
ecfr | ### Question
What is the definition of United States corporation or other entity?
| ### Answer
The definition of **United States corporation or other entity** is as follows in *26 CFR § 509.104*:
> a corporation or other entity created or organized under the law of the United States or of any State or Territory of the United States
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZE... |
ecfr | ### Question
How is the term industrial and commercial profits defined?
| ### Answer
The term **industrial and commercial profits** is defined in *26 CFR § 509.104* as the following:
> profits arising from industrial, commercial, mercantile, manufacturing, and like activities of an enterprise, including mining, financial and insurance profits
#### Citation:
- *26 CFR § 509.104*
- Headi... |
ecfr | ### Question
What does Commissioner mean?
| ### Answer
**Commissioner** has the following meaning in *26 CFR § 509.104*:
> the Commissioner of Internal Revenue or his authorized representative
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND**
|
ecfr | ### Question
How is the term Director of the Federal Tax Administration defined?
| ### Answer
The term **Director of the Federal Tax Administration** is defined in *26 CFR § 509.104* as the following:
> the Director of the Federal Tax Administration (Direktor der eidgenoessischen Steuerverwaltung) of Switzerland
#### Citation:
- *26 CFR § 509.104*
- Heading: **PART 509—SWITZERLAND**
|
ecfr | ### Question
How does the law define state or local tax?
| ### Answer
Under *26 CFR § 1.170A-1*, **state or local tax** is defined as:
> a tax imposed by a State, a possession of the United States, or by a political subdivision of any of the foregoing, or by the District of Columbia.
#### Citation:
- *26 CFR § 1.170A-1*
- Heading: **Title 26—Internal Revenue > PART 1—INC... |
ecfr | ### Question
How is the term repair and rehabilitation defined?
| ### Answer
The term **repair and rehabilitation** is defined in *33 CFR § 203.15* as the following:
> the repair or rebuilding of a flood control structure, after the structure has been damaged by a flood, hurricane, or coastal storm, to the level of protection provided by the structure prior to the flood, hurricane, ... |
ecfr | ### Question
How is the term substantial position defined?
| ### Answer
The term **substantial position** is defined in *17 CFR § 1.3* as the following:
> swap positions that equal or exceed any of the following thresholds in the specified major category of swaps:
(i) For rate swaps:
(A) $3 billion in daily average aggregate uncollateralized outward exposure
#### Citation:
... |
ecfr | ### Question
How is the term special assessment defined?
| ### Answer
The term **special assessment** is defined in *24 CFR § 570.200* as the following:
> the recovery of the capital costs of a public improvement, such as streets, water or sewer lines, curbs, and gutters, through a fee or charge levied or filed as a lien against a parcel of real estate as a direct result of b... |
ecfr | ### Question
Can you define what predecessor company means?
| ### Answer
**Predecessor company** is defined as the following in *26 CFR § 1.851-6*:
> any corporation the basis of whose securities in the hands of the investment company was, under the provisions of section 358 or corresponding provisions of prior law, the same in whole or in part as the basis of any of the securit... |
ecfr | ### Question
Can you define what semimonthly period means?
| ### Answer
**Semimonthly period** is defined as the following in *26 CFR § 40.0-1*:
> the first 15 days of a calendar month (the "first semimonthly period") or the portion of a calendar month following the 15th day of the month (the "second semimonthly period")
#### Citation:
- *26 CFR § 40.0-1*
- Heading: **Titl... |
ecfr | ### Question
How is the term per-unit retain certificate defined?
| ### Answer
The term **per-unit retain certificate** is defined in *26 CFR § 1.61-5* as the following:
> any capital stock, revolving fund certificate, retain certificate, certificate of indebtedness, letter of advice, or other written notice—
(1) Which is issued to a patron with respect to products marketed for such ... |
ecfr | ### Question
What does qualified plan mean?
| ### Answer
**Qualified plan** has the following meaning in *26 CFR § 1.401-0*:
> a plan which satisfies the requirements of section 401(a)
#### Citation:
- *26 CFR § 1.401-0*
- Heading: **Title 26—Internal Revenue > PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (... |
ecfr | ### Question
Can you define what qualified trust means?
| ### Answer
**Qualified trust** is defined as the following in *26 CFR § 1.401-0*:
> a trust which satisfies the requirements of section 401(a)
#### Citation:
- *26 CFR § 1.401-0*
- Heading: **Title 26—Internal Revenue > PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASU... |
ecfr | ### Question
How does CHAPTER I—ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) define State?
| ### Answer
Under *40 CFR § 96.2*, **State** is defined as:
> the incorporating State.
#### Citation:
- *40 CFR § 96.2*
- Heading: **Title 40—Protection of Environment > PART 96—NO X BUDGET TRADING PROGRAM AND CAIR NO X AND SO 2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS > Subpart A—NO X Budget Trading Progr... |
ecfr | ### Question
How is the term Great Lakes of North America defined?
| ### Answer
The term **Great Lakes of North America** is defined in *46 CFR § 42.03–15* as the following:
> those waters of North America which are defined in § 42.05–40, and in the exception in Article 5(2)(a) of the 1966 Convention
#### Citation:
- *46 CFR § 42.03–15*
- Heading: **Subpart 42.03—Application**
|
ecfr | ### Question
Can you define what isomer means?
| ### Answer
**Isomer** is defined as the following in *21 CFR § 1300.01*:
> any optical, positional, or geometric isomer
#### Citation:
- *21 CFR § 1300.01*
- Heading: **Title 21–Food and Drugs > PART 1300—DEFINITIONS**
|
ecfr | ### Question
How is the "isomer" defined?
| ### Answer
The term **isomer** is defined in *21 CFR § 1300.01* as follows -
> any optical or geometric isomer
#### Citation:
- *21 CFR § 1300.01*
- Heading: **Title 21–Food and Drugs > PART 1300—DEFINITIONS**
|
ecfr | ### Question
Can you define what positional isomer means?
| ### Answer
**Positional isomer** is defined as the following in *21 CFR § 1300.01*:
> any substance possessing the same molecular formula and core structure and having the same functional group(s) and/or substituent(s) as those found in the respective Schedule I hallucinogen, attached at any position(s) on the core st... |
ecfr | ### Question
How does Subpart C—Eligible Activities define special assessment?
| ### Answer
Under *24 CFR § 570.200*, **special assessment** is defined as:
> the recovery of the capital costs of a public improvement, such as streets, water or sewer lines, curbs, and gutters, through a fee or charge levied or filed as a lien against a parcel of real estate as a direct result of benefit derived from... |
ecfr | ### Question
How does the law define semimonthly period?
| ### Answer
Under *26 CFR § 40.0–1*, **semimonthly period** is defined as:
> the first 15 days of a calendar month (the "first semimonthly period") or the portion of a calendar month following the 15th day of the month (the "second semimonthly period")
#### Citation:
- *26 CFR § 40.0–1*
- Heading: **Title 26—Inter... |
ecfr | ### Question
How does the law define per-unit retain certificate?
| ### Answer
Under *26 CFR § 1.61–5*, **per-unit retain certificate** is defined as:
> any capital stock, revolving fund certificate, retain certificate, certificate of indebtedness, letter of advice, or other written notice—
(1) Which is issued to a patron with respect to products marketed for such patron
#### Citati... |
ecfr | ### Question
How is the term 12-month period defined?
| ### Answer
The term **12-month period** is defined in *26 CFR § 1.443–1* as the following:
> the 12-month period ending at the close of the last day of the short period
#### Citation:
- *26 CFR § 1.443–1*
|
ecfr | ### Question
How is the "12-month period" defined?
| ### Answer
The term **12-month period** is defined in *26 CFR § 1.443–1* as follows -
> the period of 52 or 53 weeks (depending on the taxpayer's 52–53-week taxable year) beginning on the first day of the short period
#### Citation:
- *26 CFR § 1.443–1*
|
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