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.
county: includes a parish, or any other equivalent subdivision of a State or Territory of the United States. See 19 USC 2292
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.
Grantor: The person who establishes a trust and places property into it.
officer: includes any person authorized by law to perform the duties of the office. See 19 USC 2291