CFR > Title 26 > Chapter I > Subchapter A > Part 1 > effective date for subchapter k, chapter 1 of the code
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| § 1.771-1 | Effective date |
Terms Used In CFR > Title 26 > Chapter I > Subchapter A > Part 1 > effective date for subchapter k, chapter 1 of the code
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Decedent: A deceased person.
- 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.