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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

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