26 CFR Part 22 – Temporary Estate Tax Regulations Under the Economic Recovery Tax Act of 1981
Current as of: 2024 | Check for updates
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| § 22.0 | Certain elections under the Economic Recovery Tax Act of 1981 |
Terms Used In 26 CFR Part 22 - Temporary Estate Tax Regulations Under the Economic Recovery Tax Act of 1981
- 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
- Decedent: A deceased person.
- Executor: A male person named in a will to carry out the decedent
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.