Internal Revenue Cumulative Bulletin, 3. sējumsDepartment of the Treasury, Internal Revenue Service, 2001 |
No grāmatas satura
1.–5. rezultāts no 100.
11. lappuse
... Basis at Death ; Other Changes Taking Effect With Repeal Sec . 541. Termination of step - up in basis at death . Sec . 542. Treatment of property acquired from a decedent dying after December 31 , 2009 . Subtitle F - Conservation ...
... Basis at Death ; Other Changes Taking Effect With Repeal Sec . 541. Termination of step - up in basis at death . Sec . 542. Treatment of property acquired from a decedent dying after December 31 , 2009 . Subtitle F - Conservation ...
24. lappuse
... BASIS . - For purposes of this subtitle- " ( A ) IN GENERAL . - If a credit is determined under this section with respect to any property by reason of expendi- tures described in subsection ( c ) ( 1 ) ( A ) , the basis of such property ...
... BASIS . - For purposes of this subtitle- " ( A ) IN GENERAL . - If a credit is determined under this section with respect to any property by reason of expendi- tures described in subsection ( c ) ( 1 ) ( A ) , the basis of such property ...
48. lappuse
United States. Internal Revenue Service. 26 USC 1014 . Subtitle E - Carryover Basis at Death ; Other Changes Taking Effect With Repeal SEC . 541. TERMINATION OF STEP - UP IN BASIS AT DEATH . Section 1014 ( relating to basis of property ...
United States. Internal Revenue Service. 26 USC 1014 . Subtitle E - Carryover Basis at Death ; Other Changes Taking Effect With Repeal SEC . 541. TERMINATION OF STEP - UP IN BASIS AT DEATH . Section 1014 ( relating to basis of property ...
49. lappuse
... basis of such property under subsection ( a ) ( as increased under subsection ( b ) ) shall be increased by its spousal property basis increase . " ( 2 ) SPOUSAL PROPERTY BASIS INCREASE . - For purposes of this subsection- “ ( A ) IN ...
... basis of such property under subsection ( a ) ( as increased under subsection ( b ) ) shall be increased by its spousal property basis increase . " ( 2 ) SPOUSAL PROPERTY BASIS INCREASE . - For purposes of this subsection- “ ( A ) IN ...
50. lappuse
... basis . " ( d ) DEFINITIONS AND SPECIAL RULES FOR APPLICATION OF SUB- SECTIONS ( b ) AND ( c ) .— " ( 1 ) PROPERTY TO WHICH SUBSECTIONS ( b ) AND ( c ) APPLY.— “ ( A ) IN GENERAL . - The basis of property acquired from a decedent may be ...
... basis . " ( d ) DEFINITIONS AND SPECIAL RULES FOR APPLICATION OF SUB- SECTIONS ( b ) AND ( c ) .— " ( 1 ) PROPERTY TO WHICH SUBSECTIONS ( b ) AND ( c ) APPLY.— “ ( A ) IN GENERAL . - The basis of property acquired from a decedent may be ...
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adjusted gross income AGREEMENT The conference allocation alternative minimum tax amended by adding amended by striking amended to read AMENDMENT The Senate annuity basis beginning after December beneficiary calendar child tax credit clause conference agreement follows corporation decedent's decedents dying December 31 deduction defined contribution plan defined in section determined distribution earned income effective date EFFECTIVE DATE.-The amendments elective deferrals eligible employer plan end the following estate tax exclusion GENERAL.-Section GENERAL.-The generation-skipping transfer tax gift tax income tax rate increase Internal Revenue Code itemized deductions joint return liability ment participant payment pension plan percent person plan amendment plan years beginning PRESENT LAW purposes qualified child rate bracket read as follows regular income tax repeal respect retirement plan rollover Roth IRA Secretary section 457 plan section shall apply Senate amendment Settlement Trust special rule subparagraph subsection tax-exempt taxable income taxable years beginning taxpayer tion Treasury treated