CFR > Title 27 > Chapter I > Subchapter A > Part 26 > Subpart E > Articles
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§ 26.107 | Taxable status |
§ 26.108 | Application for permit, TTB Form 5100.51 and/or 5100.21 |
§ 26.109 | Taxpayment |
§ 26.110 | Release of articles or liquors |
Terms Used In CFR > Title 27 > Chapter I > Subchapter A > Part 26 > Subpart E > Articles
- 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.
- 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.
- Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
- 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.
- Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.