Terms Used In CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Taxable Years Beginning Prior to January 1, 1986

• Circumstantial evidence: All evidence except eyewitness testimony.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Oath: A promise to tell the truth.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.