CFR > Title 12 > Chapter III > Subchapter A > Part 304 > Subpart B – Implementation of Reduced Reporting Requirement
Current as of: 2024 | Check for updates
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Other versions
| § 304.11 | Authority, purpose, and scope |
| § 304.12 | Definitions |
| § 304.13 | Reduced reporting |
| § 304.14 | Reservation of authority |
Terms Used In CFR > Title 12 > Chapter III > Subchapter A > Part 304 > Subpart B - Implementation of Reduced Reporting Requirement
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
- 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.
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.