Tags

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A “person” is a legal fiction just like a “corporation

A “natural person” is a “human being

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U.S. Code › Title 26 › Subtitle F › Chapter 79 › § 7701

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TITLE 26 – INTERNAL REVENUE CODE

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26 U.S. Code § 7701 – Definitions

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When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—

(1) Person

The term

person

shall be construed to

MEAN

and

INCLUDE

an individual,

a trust,

estate,

partnership,

association,

company

or

corporation

_________________________________________________

http://www.law.cornell.edu/uscode/text/26/7701

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U.S. Code › Title 1 › Chapter 1 › § 1

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TITLE 1 – GENERAL PROVISIONS

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1 U.S. Code § 1 – Words denoting number, gender, and so forth

——————————————————————

the words

person

and

“whoever”

INCLUDE

corporations,

companies,

associations,

firms,

partnerships,

societies,

and

joint stock companies,

as well as

individuals

_________________________________________________

http://www.law.cornell.edu/uscode/text/1/1

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U.S. Code › Title 18 › Part I › Chapter 44 › § 921

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TITLE 18 – CRIMES AND CRIMINAL PROCEDURE

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18 U.S. Code § 921 – Definitions

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(a) As used in this chapter—

(1) The term

person

and the term

“whoever”

INCLUDE

any

individual,

corporation,

company,

association,

firm,

partnership,

society,

or

joint stock company

_________________________________________________

http://www.law.cornell.edu/uscode/text/18/921
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U.S. Code › Title 31 › Subtitle IV › Chapter 53 › Subchapter II › § 5312
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TITLE 31 – MONEY AND FINANCE
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31 U.S. Code § 5312 – Definitions and application
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(a) In this subchapter—

(5) “person”,

in addition to its meaning

under section 1 of title 1,
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TITLE 1 – GENERAL PROVISIONS
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INCLUDES

a trustee,

a representative of an estate

and,

when the Secretary prescribes,

a governmental entity
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http://www.law.cornell.edu/uscode/text/31/5312
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U.S. Code › Title 31 › Subtitle III › Chapter 37 › Subchapter I › § 3701
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TITLE 31 – MONEY AND FINANCE
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31 U.S. Code § 3701 – Definitions and application
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(c) In sections 3716 and 3717 of this title, the term

person

DOES NOT INCLUDE

an agency

of the United States Government
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http://www.law.cornell.edu/uscode/text/31/3701
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U.S. Code › Title 21 › Chapter 9 › Subchapter II › § 321

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TITLE 21 – FOOD AND DRUGS

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21 U.S. Code § 321 – Definitions; generally

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For the purposes of this chapter—

(e) The term

person

INCLUDES

individual,

partnership,

corporation,

and

association

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http://www.law.cornell.edu/uscode/text/21/321

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U.S. Code › Title 22 › Chapter 11 › Subchapter II › § 611

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TITLE 22 – FOREIGN RELATIONS AND INTERCOURSE

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22 U.S. Code § 611 – Definitions

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As used in and for the purposes of this subchapter—

(a) The term

person

INCLUDES

an individual,

partnership,

association,

corporation,

organization,

or

any other combination of individuals;

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http://www.law.cornell.edu/uscode/text/22/611
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U.S. Code › Title 33 › Chapter 29 › § 1502
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TITLE 33 – NAVIGATION AND NAVIGABLE WATERS
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33 U.S. Code § 1502 – Definitions
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As used in this chapter, unless the context otherwise requires, the term—

(15) “person

INCLUDES

an individual,

a

public

or

private

corporation,

a partnership

or

other association,

or

a government entity;
_____________________________________________

http://www.law.cornell.edu/uscode/text/33/1502

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U.S. Code › Title 49 › Subtitle VII › Part A › Subpart i › Chapter 401 › § 40102
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TITLE 49 – TRANSPORTATION
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49 U.S. Code § 40102 – Definitions
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(a) General Definitions.— In this part—

(37) “person”,

in addition to its meaning

under section 1 of title 1,
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TITLE 1 – GENERAL PROVISIONS
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INCLUDES

a governmental authority

and

a trustee,

receiver,

assignee,

and

other similar representative
_________________________________________________
http://www.law.cornell.edu/uscode/text/49/40102
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U.S. Code › Title 49 › Subtitle VIII › Chapter 601 › § 60101
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TITLE 49 – TRANSPORTATION
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49 U.S. Code § 60101 – Definitions
—————————————————————–

(17) “person”,

in addition to its meaning

under section 1 of title 1
(except as to societies),
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TITLE 1 – GENERAL PROVISIONS
——————————————————————
INCLUDES

a State,

a municipality,

and

a trustee,

receiver,

assignee,

or

personal representative of a person;
_________________________________________________
http://www.law.cornell.edu/uscode/text/49/60101
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U.S. Code › Title 15 › Chapter 22› Subchapter III › § 1127

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TITLE 15 – COMMERCE AND TRADE

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15 U.S. Code § 1127 – Construction and definitions; intent of chapter

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In the construction of this chapter, unless the contrary is plainly apparent from the context—

The term

person

also

INCLUDES

the United States,

any

agency

or

instrumentality

thereof,

or

any

individual,

firm,

or

corporation

acting for the United States

and

with the

authorization

and

consent

of the United States

The United States,

any

agency

or

instrumentality

thereof,

and

any

individual,

firm,

or

corporation

acting for the United States

and

with the

authorization

and

consent

of the United States,

shall be subject to the provisions of this chapter in the same manner and to the same extent as

any nongovernmental entity

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http://www.law.cornell.edu/uscode/text/15/1127

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U.S. Code › Title 11 › Chapter 1 › § 101

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TITLE 11 – BANKRUPTCY

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11 U.S. Code § 101 – Definitions

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In this title the following definitions shall apply:

(41) The term

person

INCLUDES

individual,

partnership,

and

corporation,

but

DOES NOT INCLUDE

governmental unit,

except that a governmental unit that—

(A) acquires an asset from a person

(i) as a result of the operation of a loan guarantee agreement;

or

(ii) as receiver or liquidating agent of a person;

(B) is a guarantor of a pension benefit payable by or on behalf of the debtor or an affiliate of the debtor;

or

(C) is the legal or beneficial owner of an asset of—

(i) an employee pension benefit plan that is a governmental plan, as defined in section 414(d) of the Internal Revenue Code of 1986;

or

(ii) an eligible deferred compensation plan, as defined in section 457(b) of the Internal Revenue Code of 1986;

shall be considered, for purposes of section 1102 of this title, to be a person with respect to such asset or such benefit

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http://www.law.cornell.edu/uscode/text/11/101
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U.S. Code › Title 29 › Chapter 8 › § 203
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TITLE 29 – LABOR
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29 U.S. Code § 203 – Definitions
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As used in this chapter—

(a) “Person

MEANS

an

individual,

partnership,

association,

corporation,

business trust,

legal representative,

or

any organized group of persons
_____________________________________________
http://www.law.cornell.edu/uscode/text/29/203
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U.S. Code › Title 5 › Part I › Chapter 5 › Subchapter II › § 551

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TITLE 5 – GOVERNMENT ORGANIZATION AND EMPLOYEES

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5 U.S. Code § 551 – Definitions

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(2) “person

INCLUDES

an

individual,

partnership,

corporation,

association,

or

public

or

private

organization

other than an agency

_________________________________________________

http://www.law.cornell.edu/uscode/text/5/551
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U.S. Code › Title 29 › Chapter 7 › Subchapter II › § 152
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TITLE 29 – LABOR
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29 U.S. Code § 152 – Definitions
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When used in this subchapter—

(1) The term

person

INCLUDES

one or more

individuals,

labor organizations,

partnerships,

associations,

corporations,

legal representatives,

trustees,

trustees in cases under title 11,
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TITLE 11 – BANKRUPTCY
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or

receivers
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http://www.law.cornell.edu/uscode/text/29/152
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U.S. Code › Title 42 › Chapter 21 › Subchapter VI › § 2000e
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TITLE 42 – THE PUBLIC HEALTH AND WELFARE
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42 U.S. Code § 2000e – Definitions
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For the purposes of this subchapter—

(a) The term

person

INCLUDES

one or more

individuals,

governments,

governmental agencies,

political subdivisions,

labor unions,

partnerships,

associations,

corporations,

legal representatives,

mutual companies,

joint-stock companies,

trusts,

unincorporated organizations,

trustees,

trustees in cases under title 11,

or

receivers
_____________________________________________
http://www.law.cornell.edu/uscode/text/42/2000e
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NATURAL PERSON

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U.S. Code › Title 15 › Chapter 22 › Subchapter III› § 1127

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TITLE 15 – COMMERCE AND TRADE

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15 U.S. Code § 1127 – Construction and definitions; intent of chapter

——————————————————————

In the construction of this chapter, unless the contrary is plainly apparent from the context—

The term

person

and any other word or term used to designate the applicant or other entitled to a benefit or privilege or rendered liable under the provisions of this chapter

INCLUDES

a juristic person

as well as

a natural person

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http://www.law.cornell.edu/uscode/text/15/1127

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NATURAL PERSON

 

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CFR › Title 27 › Chapter II › Subchapter B › Part 479 › Subpart B › Section 479.11

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TITLE 27 – INTOXICATING LIQUORS

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27 CFR 479.11 – MEANING OF TERMS.

§ 479.11 Meaning of terms

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The terms

Person

A partnership,

company,

association,

trust,

estate,

or

corporation,

as well as

a natural person

_________________________________________________

http://www.law.cornell.edu/cfr/text/27/479.11
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NATURAL PERSON

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U.S. Code › Title 43 › Chapter 29 › Subchapter I › § 1301
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TITLE 43 – PUBLIC LANDS
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43 U.S. Code § 1301 – Definitions
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When used in this subchapter and subchapter II of this chapter—

(h) The term

person

INCLUDES,

in addition to

a natural person,

an association,

a State,

a political subdivision

of a State,

or a

private,

public,

or

municipal

corporation
_____________________________________________
http://www.law.cornell.edu/uscode/text/43/1301
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NATURAL PERSON

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U.S. Code › Title 43 › Chapter 29 › Subchapter III › § 1331
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TITLE 43 – PUBLIC LANDS
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43 U.S. Code § 1331 – Definitions
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When used in this subchapter—

(d) The term

person

INCLUDES,

in addition to

a natural person,

an association,

a State,

a political subdivision

of a State,

or a

private,

public,

or

municipal

corporation;
_____________________________________________
http://www.law.cornell.edu/uscode/text/43/1331
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NATURAL PERSON

 

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U.S. Code › Title 43 › Chapter 29 › Subchapter I › § 1301

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TITLE 43 – PUBLIC LANDS

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43 U.S. Code § 1301 – Definitions

—————————————————————–

When used in this subchapter and subchapter II of this chapter—

(h) The term

person

INCLUDES,

in addition to

a natural person,

an association,

a State,

a political subdivision

of a State,

or a

private,

public,

or

municipal

corporation

_____________________________________________

http://www.law.cornell.edu/uscode/text/43/1301

_____________________________________________

 

NATURAL PERSON

 

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U.S. Code › Title 28 › Part VI › Chapter 176 › Subchapter A › § 3002

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TITLE 28 – JUDICIARY AND JUDICIAL PROCEDURE

FEDERAL RULES OF EVIDENCE

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28 U.S. Code § 3002 – Definitions

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As used in this chapter:

(10) “Person

INCLUDES

a natural person

(INCLUDING an individual Indian),

a corporation,

a partnership,

an unincorporated association,

a trust,

or

an estate,

or

any other public

or

private

entity,

INCLUDING

a State

or

local government

or

an Indian tribe

_____________________________________________

http://www.law.cornell.edu/uscode/text/28/3002

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NATURAL PERSON

 

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U.S. Code › Title 15 › Chapter 2B › § 78c

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TITLE 15 – COMMERCE AND TRADE

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15 U.S. Code § 78c – Definitions and application

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(9) The term

person

MEANS

a natural person,

company,

government,

or

political subdivision,

agency,

or

instrumentality

of a government

_____________________________________________

http://www.law.cornell.edu/uscode/text/15/78c

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U.S. Code › Title 5 › Part III › Subpart F › Chapter 71 › Subchapter I› § 7103

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TITLE 5 – GOVERNMENT ORGANIZATION AND EMPLOYEES

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5 U.S. Code § 7103 – Definitions; application

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(a) For the purpose of this chapter—

(1) “person

MEANS

an

individual,

labor organization,

or

agency

_________________________________________________

http://www.law.cornell.edu/uscode/text/5/7103
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U.S. Code › Title 33 › Chapter 18 › § 902
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TITLE 33 – NAVIGATION AND NAVIGABLE WATERS
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33 U.S. Code § 902 – Definitions
—————————————————————–
When used in this chapter—

(1) The term

person

MEANS

individual,

partnership,

corporation,

or

association
_____________________________________________
http://www.law.cornell.edu/uscode/text/33/902
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U.S. Code › Title 30 › Chapter 22 › § 802
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TITLE 30 – MINERAL LANDS AND MINING
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30 U.S. Code § 802 – Definitions
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For the purpose of this chapter, the term—

(f) “person

MEANS

any

individual,

partnership,

association,

corporation,

firm,

subsidiary of a corporation,

or

other organization;
_________________________________________________
http://www.law.Cornell.edu/uscode/text/30/802
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U.S. Code › Title 33 › Chapter 26 › Subchapter V › § 1362
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TITLE 33 – NAVIGATION AND NAVIGABLE WATERS
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33 U.S. Code § 1362 – Definitions
—————————————————————–
Except as otherwise specifically provided, when used in this chapter:

(5) The term

person

MEANS

an individual,

corporation,

partnership,

association,

State,

municipality,

commission,

or

political subdivision

of a State,

or any interstate body
_____________________________________________
http://www.law.cornell.edu/uscode/text/33/1362
_____________________________________________
U.S. Code › Title 42 › Chapter 103 › Subchapter I › § 9601
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TITLE 42 – THE PUBLIC HEALTH AND WELFARE
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42 U.S. Code § 9601 – Definitions
—————————————————————–
For purpose of this subchapter—

(21) The term

person

MEANS

an individual,

firm,

corporation,

association,

partnership,

consortium,

joint venture,

commercial entity,

United States Government,

State,

municipality,

commission,

political subdivision

of a State,

or

any interstate body
_____________________________________________
http://www.law.cornell.edu/uscode/text/42/9601
_________________________________________________

U.S. Code › Title 50 › Chapter 36 › Subchapter I › § 1801
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TITLE 50 – WAR AND NATIONAL DEFENSE
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50 U.S. Code § 1801 – Definitions
—————————————————————–
(m) “Person

MEANS

any individual,

INCLUDING

any

officer

or

employee

of the Federal Government,

or

any

group,

entity,

association,

corporation,

or

foreign power
_________________________________________________
http://www.law.cornell.edu/uscode/text/50/1801
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