§ 43.0-1 Introduction
§ 43.4471-1 Imposition of tax
§ 43.4472-1 Definitions

Terms Used In 26 CFR Part 43 - Excise Tax On Transportation by Water

  • 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
  • Contract: A legal written agreement that becomes binding when signed.
  • foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
  • Statute: A law passed by a legislature.