|Subpart C||Relief From Tax Credit Reduction|
|Subpart D||Interest On Advances|
|Subpart E||Relief From Interest Payment|
Terms Used In CFR > Title 20 > Chapter V > Part 606
- assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
- outlays: Outlays are payments made (generally through the issuance of checks or disbursement of cash) to liquidate obligations. Outlays during a fiscal year may be for payment of obligations incurred in prior years or in the same year.
- remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.