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LegalText 15 U.S.C. § 37a Definitions us united_states_code code_section 15 COMMERCE AND TRADE 1 MONOPOLIES AND COMBINATIONS IN RESTRAINT OF TRADE 37a 15 U.S.C. § 37a current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc15@119-100.zip /us/usc/t15/s37a data/legal/raw/us/code/title-15/usc15.xml 779cd2f314fa380d2a91d78121ce2c9b719cf08c398b391cebff4b20e35e6ba6 6982338d990ef19d6b52bff6825089bdd6d0ee1233d9382673faf533decd5059 f8516c70c2999b4c2e336c9ddaaeafb3821e56974ae479be2abb8c213f0fd167 2026-07-04 official
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15 U.S.C. § 37a - Definitions

Text

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 donors and donees administrative remedies, disallowing the donors charitable deduction for the year in which the initial contribution was made because of the donees 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. 10463, § 3, Dec. 8, 1995, 109 Stat. 687; Pub. L. 10526, § 2(2), July 3, 1997, 111 Stat. 242.)

Notes

Editorial Notes

Amendments1997—Pars. (1), (2). Pub. L. 10526, § 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. 10526, § 2(2)(D), (E), added par. (4) and redesignated former pars. (4) and (5) as (5) and (6), respectively.

Statutory Notes and Related Subsidiaries

Effective Date of 1997 AmendmentAmendment by Pub. L. 10526 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. 10526, set out as a note under section 37 of this title.

Effective DateSection applicable with respect to conduct occurring before, on, or after Dec. 8, 1995, see section 4 of Pub. L. 10463, set out as a note under section 37 of this title.