Terms Used In CFR > Title 43 > Subtitle B > Chapter II > Subchapter A > Part 1600 > Subpart 1601 - Planning

• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Attorney General: includes the Alien Property Custodian whose functions were transferred to the Attorney General pursuant to Executive Order 9788 (3 CFR 1943-1948 Comp. See 26 CFR 303.1-1
• Commissioner: means the Commissioner of Internal Revenue. See 26 CFR 303.1-1
• Dependent: A person dependent for support upon another.
• engaged in trade or business in the United States: includes the managing and renting of real estate in the United States by an agent of the Attorney General or of the former owner duly authorized to execute rental agreements and to pay all taxes and charges incident to the repair and maintenance of such property, but does not include the mere renting or leasing of property under an agreement requiring the lessee or occupant to pay taxes and to make repairs or improvements. See 26 CFR 303.1-1
• 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.
• former owner: means the owner immediately prior to vesting and any successor in interest by inheritance, devise, bequest, or operation of law, of such owner. See 26 CFR 303.1-1
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• person: includes an individual, a trust, estate, partnership, company, or corporation, and any entity having or claiming an interest in vested property or liable or charged with liability for internal revenue tax in connection with such property. See 26 CFR 303.1-1
• Personal property: All property that is not real property.
• property: includes money, the proceeds of property, income, dividends, interest, annuities, and other earnings, but does not include any property or interest or any of the foregoing which vested in the Attorney General or was otherwise acquired by the United States prior to December 18, 1941. See 26 CFR 303.1-1
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• tax: has the meaning stated in section 36(d) of the Trading With the Enemy Act as added by the Act of August 8, 1946. See 26 CFR 303.1-1
• Trading With the Enemy Act: includes all amendments of such Act, and all orders, rules, and regulations issued or prescribed under such Act or any such amendment. See 26 CFR 303.1-1