Terms Used In CFR > Title 42 > Chapter IV > Subchapter H - Health Care Infrastructure and Model Programs

• Attorney General: includes the Alien Property Custodian whose functions were transferred to the Attorney General pursuant to Executive Order 9788 (3 CFR 1943-1948 Comp. See 26 CFR 303.1-1
• Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
• Bequest: Property gifted by will.
• Commissioner: means the Commissioner of Internal Revenue. See 26 CFR 303.1-1
• Devise: To gift property by will.
• domestic: when applied to a corporation * * * means created or organized in the United States or under the law of the United States or of any State or Territory. See 26 CFR 36.3121(l)(1)-1
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• former owner: means the owner immediately prior to vesting and any successor in interest by inheritance, devise, bequest, or operation of law, of such owner. See 26 CFR 303.1-1
• Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
• Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
• Legacy: A gift of property made by will.
• Oversight: Committee review of the activities of a Federal agency or program.
• person: includes an individual, a trust, estate, partnership, company, or corporation, and any entity having or claiming an interest in vested property or liable or charged with liability for internal revenue tax in connection with such property. See 26 CFR 303.1-1
• property: includes money, the proceeds of property, income, dividends, interest, annuities, and other earnings, but does not include any property or interest or any of the foregoing which vested in the Attorney General or was otherwise acquired by the United States prior to December 18, 1941. See 26 CFR 303.1-1
• property vested in the Attorney General: include property conveyed, transferred, assigned, delivered, or paid to or held or controlled by or vested in the Attorney General, under the Trading With the Enemy Act. See 26 CFR 303.1-1
• records: as used in this subpart does not include qualifying documents required under subpart D of this part, or bonds required under subpart F of this part. See 27 CFR 19.577
• stock: includes shares in an association, joint-stock company, or insurance company. See 26 CFR 36.3121(l)(8)-1
• tax: has the meaning stated in section 36(d) of the Trading With the Enemy Act as added by the Act of August 8, 1946. See 26 CFR 303.1-1
• Trading With the Enemy Act: includes all amendments of such Act, and all orders, rules, and regulations issued or prescribed under such Act or any such amendment. See 26 CFR 303.1-1