CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Tax Treatment by Patrons of Patronage Dividends
Current as of: 2024 | Check for updates
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| § 1.1385-1 | Amounts includible in patron’s gross income |
Terms Used In CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Tax Treatment by Patrons of Patronage Dividends
- Decedent: A deceased person.
- Donor: The person who makes a gift.
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
- Legatee: A beneficiary of a decedent