CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000
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| § 1.6109-2A | Furnishing identifying number of income tax return preparer |
Terms Used In CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000
- Bequest: Property gifted by will.
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- Oath: A promise to tell the truth.
- 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.