§ 37a. — Definitions.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 15USC37a]
TITLE 15--COMMERCE AND TRADE
CHAPTER 1--MONOPOLIES AND COMBINATIONS IN RESTRAINT OF TRADE
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.
(Pub. L. 104-63, Sec. 3, Dec. 8, 1995, 109 Stat. 687; Pub. L. 105-26,
Sec. 2(2), July 3, 1997, 111 Stat. 242.)
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.
Section Referred to in Other Sections
This section is referred to in section 37 of this title.
