§ 1227.1 What are the authorities for Part 1227?
§ 1227.2 What definitions apply to this part?
§ 1227.3 What standards are used as guidance for this part?
§ 1227.10 v2 What are General Records Schedules (GRS)?
§ 1227.12 When must agencies apply the GRS?
§ 1227.14 How do I obtain copies of the GRS?
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Terms Used In 36 CFR Part 1227 - General Records Schedules

  • 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
  • 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.
  • foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • stock: includes shares in an association, joint-stock company, or insurance company. See 26 CFR 36.3121(l)(8)-1
  • Trustee: A person or institution holding and administering property in trust.