§ 374.501 Applicability
§ 374.503 Authority
§ 374.505 Exceptions

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Terms Used In CFR > Title 49 > Subtitle B > Chapter III > Subchapter B > Part 374 > Subpart E - Incidental Charter Rights

  • Bequest: Property gifted by will.
  • Chambers: A judge's office.
  • Contract: A legal written agreement that becomes binding when signed.
  • Decedent: A deceased person.
  • Dependent: A person dependent for support upon another.
  • foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • 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.
  • 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.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.