CFR > Title 27 > Chapter I > Subchapter A > Part 19 > Subpart J > Rules Regarding Credits, Abatement, Remission, or Refund
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§ 19.266 | Claims for credit of tax |
§ 19.267 | Adjustments for credited tax |
§ 19.268 | Allowance of remission, abatement, credit, or refund of tax |
Terms Used In CFR > Title 27 > Chapter I > Subchapter A > Part 19 > Subpart J > Rules Regarding Credits, Abatement, Remission, or Refund
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Contract: A legal written agreement that becomes binding when signed.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- 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.
- Personal property: All property that is not real property.