CFR > Title 26 > Chapter I > Subchapter D > Part 48 > Subpart I – Coal
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§ 48.4121-1 | Imposition and rate of tax on coal |
Terms Used In CFR > Title 26 > Chapter I > Subchapter D > Part 48 > Subpart I - Coal
- Contract: A legal written agreement that becomes binding when signed.
- 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
- 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.