§ 20.2202-1 Missionaries in foreign service
§ 20.2203-1 Definition of executor
§ 20.2204-1 Discharge of executor from personal liability
§ 20.2204-2 Discharge of fiduciary other than executor from personal liability
§ 20.2204-3 Special rules for estates of decedents dying after December 31, 1976; special lien under section 6324A
§ 20.2205-1 Reimbursement out of estate
§ 20.2206-1 Liability of life insurance beneficiaries
§ 20.2207-1 Liability of recipient of property over which decedent had power of appointment
§ 20.2207A-1 Right of recovery of estate taxes in the case of certain marital deduction property
§ 20.2207A-2 Effective date
§ 20.2208-1 Certain residents of possessions considered citizens of the United States
§ 20.2209-1 Certain residents of possessions considered nonresidents not citizens of the United States
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Terms Used In CFR > Title 26 > Chapter I > Subchapter B > Part 20 > Miscellaneous

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • 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.
  • Counterclaim: A claim that a defendant makes against a plaintiff.
  • Decedent: A deceased person.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Docket: A log containing brief entries of court proceedings.
  • 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.
  • Executor: A male person named in a will to carry out the decedent
  • 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.
  • Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • 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.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Trustee: A person or institution holding and administering property in trust.