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.