Terms Used In CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Place for Filing Returns or Other Documents

• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• 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.
• corporation: includes associations, joint-stock companies, and insurance companies. See 26 CFR 36.3121(l)(1)-1
• Fiduciary: A trustee, executor, or administrator.
• 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.
• historical materials: has the meaning set forth at 44 U. See 36 CFR 1281.3
• 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.
• stock: includes shares in an association, joint-stock company, or insurance company. See 26 CFR 36.3121(l)(8)-1
• Venue: The geographical location in which a case is tried.