36 CFR Part 1235 – Transfer of Records to the National Archives of the United States
Current as of: 2024 | Check for updates
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| Subpart A | General Transfer Requirements |
| Subpart B | Administration of Transferred Records |
| Subpart C | Transfer Specifications and Standards |
Terms Used In 36 CFR Part 1235 - Transfer of Records to the National Archives of the United States
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- corporation: includes associations, joint-stock companies, and insurance companies. See 26 CFR 36.3121(l)(1)-1
- domestic: when applied to a corporation * * * means created or organized in the United States or under the law of the United States or of any State or Territory. See 26 CFR 36.3121(l)(1)-1
- 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.
- foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
- international organization: means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U. See 26 CFR 31.3306(c)(16)-1
- Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
- stock: includes shares in an association, joint-stock company, or insurance company. See 26 CFR 36.3121(l)(8)-1