§4341 Definitions

Summary

Defines important words used in this chapter. Employee — a person working under a chief of mission in another country, including regular federal employees, U.S. Postal Service or Postal Regulatory Commission workers, certain uniformed service members not under an area military commander, and experts or consultants hired under section 3109 of title 5, but not someone who is a national or permanent resident of that foreign country. Contractor — someone hired under personal services contracts under authorities like sections 2669(c) or 2396(a)(3), or other people or firms that regulations say are contractors. Charitable contribution — a gift like those in section 170(c) of the tax code, or similar gifts to approved foreign charities under rules made with section 4343 authority. Chief of mission — has the meaning given in section 3902(3). Foreign country — any country or territory except the United States and U.S. territories or possessions, including Puerto Rico, the Northern Mariana Islands, the Trust Territory of the Pacific Islands, American Samoa, Guam, the Virgin Islands, and other U.S. territories or possessions. Personal property — personal items such as cars, computers, boats, audio/video gear, and other things bought for personal use, except low-value items as set by regulation or policy under section 4343. Profit — the money received from selling personal property that is more than the property's basis; basis includes the purchase price, inland and overseas transport costs if not paid by the U.S. Government, shipping insurance, taxes, customs fees, duties and other charges, and capital improvements, but not insurance while in use or routine maintenance. For profit calculations, proceeds and costs are converted to U.S. dollars at the time of the transaction using an exchange rate set by regulation or policy under section 4343.