Terms Used In CFR > Title 14 > Chapter V > Part 1203 > Subpart F - Declassification and Downgrading

• Continuance: Putting off of a hearing ot trial until a later time.
• Dependent: A person dependent for support upon another.
• Donor: The person who makes a gift.
• Fiduciary: A trustee, executor, or administrator.
• foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
• Fraud: Intentional deception resulting in injury to another.
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Inter vivos: Transfer of property from one living person to another living person.
• Manufacturer of tobacco products: includes any person who for commercial purposes makes available for consumer use (including such consumer's personal consumption or use under paragraph (1)(i) of this definition) a machine capable of making cigarettes, cigars, or other tobacco products. See 27 CFR 44.11
• Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• United States: when used in a geographical sense shall include only the States and the District of Columbia. See 27 CFR 44.11