§ 1150.21 Form of documents to be filed
§ 1150.22 Signature of documents
§ 1150.23 Filing and service
§ 1150.25 Date of service
§ 1150.26 Certificate of service

Terms Used In CFR > Title 36 > Chapter XI > Part 1150 > Subpart C - Form, Execution, Service and Filing of Documents for Proceedings On Citations

  • 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
  • foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
  • Grantor: The person who establishes a trust and places property into it.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.