CFR > Title 36 > Chapter I > Part 51 > Subpart M – Information Collection
Current as of: 2024 | Check for updates
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| § 51.104 | Has OMB approved the collection of information? |
Terms Used In CFR > Title 36 > Chapter I > Part 51 > Subpart M - Information Collection
- 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.
- corporation: includes associations, joint-stock companies, and insurance companies. See 26 CFR 36.3121(l)(1)-1
- foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.