CFR > Title 27 > Chapter I > Subchapter B > Part 46 > Subpart D > Stamps for Incorrect Period or Incorrect Liability
Current as of: 2024 | Check for updates
|
Other versions
| § 46.131 | General |
| § 46.132 | Credit for incorrect stamp |
Terms Used In CFR > Title 27 > Chapter I > Subchapter B > Part 46 > Subpart D > Stamps for Incorrect Period or Incorrect Liability
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- 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.
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.