CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Section 1374 Before the Tax Reform Act of 1986
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| § 1.1374-1A | Tax imposed on certain capital gains |
Terms Used In CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Section 1374 Before the Tax Reform Act of 1986
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Contract: A legal written agreement that becomes binding when signed.
- 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
- domestic: when applied to a corporation * * * means created or organized in the United States or under the law of the United States or of any State or Territory. See 26 CFR 36.3121(l)(1)-1