Background on Regulations Under Sections 482, 483, and 2032A of the Internal Revenue Code: Scheduled for a Hearing Before the Subcommittee on Oversight of the Internal Revenue Service of the Committee on Finance on April 27, 1981U.S. Government Printing Office, 1981 - 19 lappuses |
No grāmatas satura
1.–5. rezultāts no 5.
11. lappuse
... decedents dying before January 1 , 1977 , the value of all property included in the gross estate , for purposes of determining the Federal estate tax , was the fair market value of the property interest at the date of the decedent's ...
... decedents dying before January 1 , 1977 , the value of all property included in the gross estate , for purposes of determining the Federal estate tax , was the fair market value of the property interest at the date of the decedent's ...
13. lappuse
... decedent was a citizen or resident of the United States at his death ; ( 2 ) the value of the farm or closely - held business assets in the decedent's estate , including both real and personal property ( but reduced by debts ...
... decedent was a citizen or resident of the United States at his death ; ( 2 ) the value of the farm or closely - held business assets in the decedent's estate , including both real and personal property ( but reduced by debts ...
14. lappuse
... decedent's estate is not considered to have passed from the decedent to a qualified heir and is not eligible for current use valuation . The legislative history of the 1976 Act stated that property passing in trust is considered to pass ...
... decedent's estate is not considered to have passed from the decedent to a qualified heir and is not eligible for current use valuation . The legislative history of the 1976 Act stated that property passing in trust is considered to pass ...
15. lappuse
... For example , if the formula ' Each average annual computation must be made on the basis of the five most recent calendar years ending before the decedent's death . valuation method is used , rented property on which comparable.
... For example , if the formula ' Each average annual computation must be made on the basis of the five most recent calendar years ending before the decedent's death . valuation method is used , rented property on which comparable.
17. lappuse
... decedent to family members.8 ( 3 ) Whether the Treasury is justified in interpreting the formula valuation method so as to disallow the use of cash equivalents for crop share rentals . ( 4 ) Whether the standards set forth in the ...
... decedent to family members.8 ( 3 ) Whether the Treasury is justified in interpreting the formula valuation method so as to disallow the use of cash equivalents for crop share rentals . ( 4 ) Whether the standards set forth in the ...
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amount application of section apply arbitrarily shift buyer cash lease closely-held business comparable land Cong contract controlled corporate bonds crop share rentals current use valuation decedent decedent's death deductions deferred sales price determining eligible for current estate purchase money estate tax fair market value Farm Credit Administration farm or closely-held farm real estate Federal land banks formula method gift tax gross estate imputed under section interest income interest payments interest rate imputed Internal Revenue Service issue legislative history loans material participation test multiple factor method ordinary income organizations present interest present law present value prime rate proposed regulations purposes of section qualified heir qualified real property qualify for current rate of interest rates charged rates under sections related businesses requirement sale or exchange sales price payment seller sponsored by Senator tion trade or business Treas Treasury Implementation Treasury regulations provide treated as interest uncontrolled taxpayer unstated interest valuation method