Tag: FE
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Fee Simple
About Fee Simple: Fee Simple (fee Absolute) (fee Simple Absolute) is the absolute ownership of real property. The owner is entitled to the entire property with unconditional power of disposition during his or her life, and upon the owner's death the property descends to the designated heirs. The onl…
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Federal Claims Court
About Federal Claims Court: effective October 30, 1992, the new name of the Federal Claims Court, a trial court, is The Court of Federal Claims….
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Federal Tax Citator
Federal Tax Citator means:a citator that lists and cross-references tax cases, published by the Research Institute of America….
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Federal Register
Federal Register means:a daily publication by the U.S. government that prints the regulations of the various governmental agencies (e.g., the U.S. Treasury Department prints proposed, temporary, and finalized regulations)….
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Federal Tax Lien
Federal Tax Lien means:a lien of the United States on all property and rights to property of a taxpayer who fails to pay a tax for which he or she is liable to the federal government. Former IRC (check if this IRC provision is current he…
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Federal Gift Tax
Federal Gift Tax means:a progressive tax levied upon the transfer of a gift from one person to another. Former IRC (check if this IRC provision is current here) §2501. See Federal Inc…
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Federal Supplement Series
Federal Supplement Series means:a publication by West Publishing Company that contains decisions on most federal district court cases….
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Federal Third Series
Federal Third Series means:a publication by West Publishing Company that contains decisions of the U.S. Court of Appeals and the Court of Federal Claims….
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Federal Unemployment Tax Act
Federal Unemployment Tax Act means:an act that provides for federal unemployment insurance and is paid by employers. The maximum tax rate is 6.2% on the first $7,000 of wages for 1992 and 1993 but can be reduced to a minimum of 0.8% by credits for state unemployment taxes. FUTA is deductible as …