CFR > Title 27 > Chapter I > Subchapter A > Part 26 > Subpart E > Payment of Tax by Return
Current as of: 2024 | Check for updates
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Other versions
| § 26.111 | General |
| § 26.112 | Returns for deferred payment of tax |
| § 26.112a | Payment of tax by electronic fund transfer |
| § 26.113 | Returns for prepayment of taxes |
Terms Used In CFR > Title 27 > Chapter I > Subchapter A > Part 26 > Subpart E > Payment of Tax by Return
- 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.
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
- Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
- 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.