CFR > Title 27 > Chapter I > Subchapter A > Part 28 > Subpart A – Scope
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| § 28.1 | General |
| § 28.2 | Forms prescribed |
| § 28.3 | Related regulations |
| § 28.4 | Delegations of the Administrator |
Terms Used In CFR > Title 27 > Chapter I > Subchapter A > Part 28 > Subpart A - Scope
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- 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.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.