§ 102-39.70 What are the exchange methods?
§ 102-39.75 What are the sales methods?
§ 102-39.80 What are the accounting requirements for exchange allowances or proceeds of sale?
§ 102-39.85 What information am I required to report?
§ 102-39.90 Where do I obtain additional information?

Terms Used In CFR > Title 41 > Subtitle C > Chapter 102 > Subchapter B > Part 102-39 > Subpart C - Exchange/Sale Methods and Reports

  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Personal property: All property that is not real property.