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Underpayment defined, §1900

Undertakes to produce a crop, defined, §1120

Unearned income, SSI, §§2136-2137

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, §§961-966, §§1823-1828

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

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

Unnegotiated checks, underpayment, §1900

Unpaid amount due a living person, §1901

Unpaid benefits, §§1900-1902

Use of benefits by representative payee, §§1615-1622