CFR > Title 26 > Chapter I > Subchapter D > Part 46 > Subpart D – Excise Tax On Obligations Not in Registered Form
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| § 46.4701-1 | Tax on issuer of registration-required obligation not in registered form |
Terms Used In CFR > Title 26 > Chapter I > Subchapter D > Part 46 > Subpart D - Excise Tax On Obligations Not in Registered Form
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.