CFR > Title 36 > Chapter II > Part 200 > Subpart A – Organization
Current as of: 2024 | Check for updates
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Other versions
| § 200.1 | Central organization |
| § 200.2 | Field organization |
Terms Used In CFR > Title 36 > Chapter II > Part 200 > Subpart A - Organization
- 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
- foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1