CFR > Title 27 > Chapter II > Subchapter B > Part 479 > Subpart F – Transfer Tax
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§ 479.81 | Scope of tax |
§ 479.82 | Rate of tax |
§ 479.83 | Transfer tax in addition to import duty |
Application and Order for Transfer of Firearm | |
Exemptions Relating to Transfers of Firearms | |
Other Provisions |
Terms Used In CFR > Title 27 > Chapter II > Subchapter B > Part 479 > Subpart F - Transfer Tax
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
- 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.
- Decedent: A deceased person.
- 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.
- Executor: A male person named in a will to carry out the decedent
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- machine gun: includes a bump-stock-type device, i. See 27 CFR 479.11
- 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.
- Probate: Proving a will
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.