26 CFR Part 145 – Temporary Excise Tax Regulations Under the Highway Revenue Act of 1982 (Pub. L. 97-424)
Current as of: 2024 | Check for updates
|
Other versions
| § 145.4051-1 | Imposition of tax on heavy trucks and trailers sold at retail |
| § 145.4052-1 | Special rules and definitions |
| § 145.4061-1 | Application to manufacturers tax |
Terms Used In 26 CFR Part 145 - Temporary Excise Tax Regulations Under the Highway Revenue Act of 1982 (Pub. L. 97-424)
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
- Oversight: Committee review of the activities of a Federal agency or program.
- stock: includes shares in an association, joint-stock company, or insurance company. See 26 CFR 36.3121(l)(8)-1