Background Materials on Federal Estate and Gift TaxationU.S. Government Printing Office, 1976 - 716 lappuses |
No grāmatas satura
1.–5. rezultāts no 62.
7. lappuse
... bequest or gift from a third party . The decedent's estate has the burden of proving that the other joint owner , or owners , acquired their interests for consideration , or by bequest or gift . Consideration furnished by the surviving ...
... bequest or gift from a third party . The decedent's estate has the burden of proving that the other joint owner , or owners , acquired their interests for consideration , or by bequest or gift . Consideration furnished by the surviving ...
14. lappuse
... bequest . Amounts allowable as deductions under the provisions discussed in this subsection may not be used as deductions in computing the taxable income of the estate for income tax purposes unless the deduction for estate tax purposes ...
... bequest . Amounts allowable as deductions under the provisions discussed in this subsection may not be used as deductions in computing the taxable income of the estate for income tax purposes unless the deduction for estate tax purposes ...
16. lappuse
... bequest , devise , or transfer . The irrevocable disclaimer must be made before the date designated for filing the ... bequests by reason of the complete termination of a power to invade or consume for the benefit of an individual who ...
... bequest , devise , or transfer . The irrevocable disclaimer must be made before the date designated for filing the ... bequests by reason of the complete termination of a power to invade or consume for the benefit of an individual who ...
17. lappuse
... bequest is expressed as a percentage of the gross estate , the charitable deduc- tion will be the value of that percentage on the alternate valuation date . E. Exemption A specific exemption of $ 60,000 is allowed for the estate of each ...
... bequest is expressed as a percentage of the gross estate , the charitable deduc- tion will be the value of that percentage on the alternate valuation date . E. Exemption A specific exemption of $ 60,000 is allowed for the estate of each ...
21. lappuse
... bequests to the sur- viving spouse . The values used in this computation are those deter- mined for purposes of the Federal estate tax . In addition to the credit for foreign death taxes under the provi- sions of Federal estate tax law ...
... bequests to the sur- viving spouse . The values used in this computation are those deter- mined for purposes of the Federal estate tax . In addition to the credit for foreign death taxes under the provi- sions of Federal estate tax law ...
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additional tax ALI Project allowed American Law Institute amount apply assets beneficiary benefit bequests bracket capital gains tax charitable closely held business community property computing current law death taxes deathtime transfers decedent decedent's disclaimer distribution donor dual tax system effect election estate and gift estate tax rates exclusion executor fair market value Federal estate tax gift tax gross estate incident of ownership included transfer income tax increase lifetime gifts lifetime transfers limited ordinary income payable payment percent person power of appointment present law prior problem property passing property transferred qualify rate schedule result retained revenue Section skipping spouse's substitute tax surviving spouse tax at death tax paid tax purposes taxable estate taxable transfers taxation taxpayers termination tion trans transfer tax rate transferor transferred property transfers at death Treasury treated trust property unified tax unified transfer tax unlimited marital deduction wealth wife