26 CFR Part 43 – Excise Tax On Transportation by Water
Current as of: 2024 | Check for updates
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Other versions
| § 43.0-1 | Introduction |
| § 43.4471-1 | Imposition of tax |
| § 43.4472-1 | Definitions |
Terms Used In 26 CFR Part 43 - Excise Tax On Transportation by Water
- Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
- Contract: A legal written agreement that becomes binding when signed.
- foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
- Statute: A law passed by a legislature.