Internal Revenue Cumulative Bulletin, 3. sējumsDepartment of the Treasury, Internal Revenue Service, 2001 |
No grāmatas satura
1.–5. rezultāts no 100.
11. lappuse
... TRANSFER TAX PROVISIONS Subtitle A - Repeal of Estate and Generation - Skipping Transfer Taxes Sec . 501. Repeal of estate and generation - skipping transfer taxes . Subtitle B - Reductions of Estate and Gift Tax Rates Sec . 511 ...
... TRANSFER TAX PROVISIONS Subtitle A - Repeal of Estate and Generation - Skipping Transfer Taxes Sec . 501. Repeal of estate and generation - skipping transfer taxes . Subtitle B - Reductions of Estate and Gift Tax Rates Sec . 511 ...
34. lappuse
... transfer if such transfer occurs within 12 months from the date of a previous transfer to any qualified tuition program for the benefit of the designated beneficiary . " , and ( 3 ) by inserting " OR PROGRAMS " after " BENEFICIARIES ...
... transfer if such transfer occurs within 12 months from the date of a previous transfer to any qualified tuition program for the benefit of the designated beneficiary . " , and ( 3 ) by inserting " OR PROGRAMS " after " BENEFICIARIES ...
41. lappuse
... Transfer Taxes SEC . 501. REPEAL OF ESTATE AND GENERATION - SKIPPING TRANSFER TAXES . ( a ) ESTATE TAX REPEAL . - Subchapter C of chapter 11 of subtitle B ( relating to miscellaneous ) is amended by adding at the end the following new ...
... Transfer Taxes SEC . 501. REPEAL OF ESTATE AND GENERATION - SKIPPING TRANSFER TAXES . ( a ) ESTATE TAX REPEAL . - Subchapter C of chapter 11 of subtitle B ( relating to miscellaneous ) is amended by adding at the end the following new ...
43. lappuse
... TRANSFERS IN TRUST . - Section 2511 26 USC 2511 . ( relating to transfers in general ) is amended by adding at the end ... transfer in trust shall be treated as a taxable gift under section 2503 , unless the trust is treated as wholly ...
... TRANSFERS IN TRUST . - Section 2511 26 USC 2511 . ( relating to transfers in general ) is amended by adding at the end ... transfer in trust shall be treated as a taxable gift under section 2503 , unless the trust is treated as wholly ...
49. lappuse
... transfer property , and " ( B ) qualified terminable interest property . " ( 4 ) OUTRIGHT TRANSFER PROPERTY . - For purposes of this subsection- “ ( A ) IN GENERAL . - The term ' outright transfer prop- erty ' means any interest in ...
... transfer property , and " ( B ) qualified terminable interest property . " ( 4 ) OUTRIGHT TRANSFER PROPERTY . - For purposes of this subsection- “ ( A ) IN GENERAL . - The term ' outright transfer prop- erty ' means any interest in ...
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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