CFR > Title 26 > Chapter I > Subchapter D > Part 53 > Subpart J – Black Lung Benefit Trust Excise Taxes
Current as of: 2024 | Check for updates
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Other versions
| § 53.4951-1 | Black lung trusts–taxes on self-dealing |
| § 53.4952-1 | Black lung trusts–taxes on taxable expenditures |
Terms Used In CFR > Title 26 > Chapter I > Subchapter D > Part 53 > Subpart J - Black Lung Benefit Trust Excise Taxes
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- 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.
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Personal property: All property that is not real property.
- Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
- Trustee: A person or institution holding and administering property in trust.