CFR > Title 26 > Chapter I > Subchapter F > Part 301 > Abatements, Credits, and Refunds > Rules of Special Application
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Terms Used In CFR > Title 26 > Chapter I > Subchapter F > Part 301 > Abatements, Credits, and Refunds > Rules of Special Application
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Committee membership: Legislators are assigned to specific committees by their party. Seniority, regional balance, and political philosophy are the most prominent factors in the committee assignment process.
- foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.