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The word act, as used in the term Act of Congress, is a common, not a proper noun. The capitalization of the word act is deprecated by some dictionaries and usage authorities. Some writers, in particular the U.S. Code, capitalize Act.
the act or process of capitalizing. 2. the authorized or outstanding stocks and bonds of a corporation. 3. Accounting. the total investment of the owner or owners in a business enterprise. the total corporate liability. the total arrived at after addition of liabilities.