U.S. Savings Bonds, conservation of benefits by representative payee, §1619

Underpayment defined, §1900

Undertakes to produce a crop, defined, §1120

Unearned income, SSI, §2136

Unemployment compensation agencies, findings as evidence, §1731

Uniformed service member, defined, §949

Union records as evidence, §1729

United States:

citizens working outside U.S., in ministry, §1246

citizenship, evidence, §1725

income earned outside U.S. from a trade or business, §1245

non-payment provisions, alien, §1845, §1846

totalization agreements, §107, §216

work outside, §961, §962, §963, §964, §965, §966, §1823, §1824, §1825, §1826, §1827, §1828

United States Citizen Identification Card, Form I-197, §1725

Unnegotiated checks, underpayment, §1900

Unpaid amount due a living person, §1901

Unpaid benefits, §1900

Use of benefits by representative payee, §1615