CFR > Title 36 > Chapter XI > Part 1150 > Subpart D – Time
Current as of: 2024 | Check for updates
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Other versions
§ 1150.31 | Computation |
§ 1150.32 | Extension of time or postponement |
Terms Used In CFR > Title 36 > Chapter XI > Part 1150 > Subpart D - Time
- corporation: includes associations, joint-stock companies, and insurance companies. See 26 CFR 36.3121(l)(1)-1
- domestic: when applied to a corporation * * * means created or organized in the United States or under the law of the United States or of any State or Territory. See 26 CFR 36.3121(l)(1)-1
- Escrow: Money given to a third party to be held for payment until certain conditions are met.
- foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
- Grantor: The person who establishes a trust and places property into it.