(a) General definitions. As used in this subpart—

The Act means the Social Security Act, as amended.

The Code means the Internal Revenue Code of 1954, as amended.

We, our, or us means the Social Security Administration.

You or your means any person whose earnings from employment or self-employment are included or excluded under social security.

(b) Other definitions. For ease of reference, we have placed other definitions in the sections of this subpart in which they are used.