Part 1270 Presidential Records

Terms Used In CFR > Title 36 > Chapter XII > Subchapter E - Presidential Records

  • 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
  • foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
  • Uphold: The decision of an appellate court not to reverse a lower court decision.