CFR > Title 31 > Subtitle B > Chapter V > Part 596 > Subpart H – Procedures
Current as of: 2024 | Check for updates
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Other versions
| § 596.801 | Procedures |
| § 596.802 | Delegation by the Secretary of the Treasury |
Terms Used In CFR > Title 31 > Subtitle B > Chapter V > Part 596 > Subpart H - Procedures
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- 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.