CFR > Title 26 > Chapter I > Subchapter D > Part 48 > Subpart L – Taxable Medical Devices
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§ 48.4191-1 | Imposition and rate of tax |
§ 48.4191-2 | Taxable medical device |
Terms Used In CFR > Title 26 > Chapter I > Subchapter D > Part 48 > Subpart L - Taxable Medical Devices
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Contract: A legal written agreement that becomes binding when signed.
- Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
- 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
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.