CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Tax-Free Covenant Bonds
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§ 1.1451-1 | Tax-free covenant bonds issued before January 1, 1934 |
§ 1.1451-2 | Exemptions from withholding under section 1451 |
Terms Used In CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Tax-Free Covenant Bonds
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
- 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
- Deed: The legal instrument used to transfer title in real property from one person to another.
- 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
- 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
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Trustee: A person or institution holding and administering property in trust.