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Title 15, Commerce and TradeRelease 119-110

§37a Definitions

Title 15 › CHAPTER 1 — MONOPOLIES AND COMBINATIONS IN RESTRAINT OF TRADE › § 37a

Last updated Sep 22, 2026|Official source

Summary

Lists key terms used here and in section 37 and says where to find their meanings. Antitrust laws: same meaning as in section 12(a) and also includes section 45 when it covers unfair methods of competition. Charitable remainder trust: defined in 26 U.S.C. §664(d). Charitable gift annuity: defined in 26 U.S.C. §501(m)(5). Final determination: includes an IRS decision, after the donor and donee finish administrative appeals, that denies the donor’s charitable deduction for the year of the gift because the donee failed to meet the rules in §501(m)(5) or §664(d). Person: defined in section 12(a). State: defined in section 15g(2).

Full Legal Text

Title 15, §37a

Commerce and Trade, Source: USLM XML via OLRC

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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1997—Pars. (1), (2). Pub. L. 105–26, § 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, § 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. 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.

Reference

Citations & Metadata

Citation

15 U.S.C. § 37a

Title 15, Commerce and Trade

Last Updated

Sep 22, 2026

Release point: 119-110