CFR > Title 26 > Chapter I > Subchapter D > Part 44 > Subpart A – Introduction
Current as of: 2024 | Check for updates
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| § 44.0-1 | Introduction |
| § 44.0-2 | General definitions and use of terms |
| § 44.0-3 | Scope of regulations |
| § 44.0-4 | Extent to which the regulations in this part supersede prior regulations |
Terms Used In CFR > Title 26 > Chapter I > Subchapter D > Part 44 > Subpart A - Introduction
- Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
- Decedent: A deceased person.
- Personal property: All property that is not real property.