26 CFR Part 13 – Temporary Income Tax Regulations Under the Tax Reform Act of 1969
Current as of: 2024 | Check for updates
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Other versions
| § 13.10 | Distribution of money in lieu of fractional shares |
| § 13.11 | Revocation of election to report income on the installment basis |
Terms Used In 26 CFR Part 13 - Temporary Income Tax Regulations Under the Tax Reform Act of 1969
- Allegation: something that someone says happened.
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- corporation: includes associations, joint-stock companies, and insurance companies. See 26 CFR 36.3121(l)(1)-1
- Fraud: Intentional deception resulting in injury to another.
- Personal property: All property that is not real property.
- stock: includes shares in an association, joint-stock company, or insurance company. See 26 CFR 36.3121(l)(8)-1