U.S. Code > Title 12 > Chapter 23 > Subchapter VII > Part E – Taxation of Merger Transactions
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| § 2279g | Transactions to accomplish mergers exempt from certain State taxes |
Terms Used In U.S. Code > Title 12 > Chapter 23 > Subchapter VII > Part E - Taxation of Merger Transactions
- 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.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Personal property: All property that is not real property.
- State: means a State, the District of Columbia, the Commonwealth of Puerto Rico, or any other territory or possession of the United States. See 1 USC 7
- vessel: includes every description of watercraft or other artificial contrivance used, or capable of being used, as a means of transportation on water. See 1 USC 3