§ 301.6411-1 Tentative carryback adjustments
§ 301.6413-1 Special rules applicable to certain employment taxes
§ 301.6414-1 Income tax withheld
§ 301.6425-1 Adjustment of overpayment of estimated income tax by corporation

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.