Background Materials on Federal Estate and Gift TaxationU.S. Government Printing Office, 1976 - 716 lappuses |
No grāmatas satura
1.–5. rezultāts no 100.
14. lappuse
... tax purposes unless the deduction for estate tax purposes is waived . However , selling expenses , such as brokerage fees for selling estate property , may be offset against the sale price of the property in computing the taxable income ...
... tax purposes unless the deduction for estate tax purposes is waived . However , selling expenses , such as brokerage fees for selling estate property , may be offset against the sale price of the property in computing the taxable income ...
21. lappuse
... tax is determined ac- cording to the same principles used in determining whether similar property of a nonresident alien decedent is situated within the United States for Federal estate tax ... purposes , or ( b ) The amount of the Federal ...
... tax is determined ac- cording to the same principles used in determining whether similar property of a nonresident alien decedent is situated within the United States for Federal estate tax ... purposes , or ( b ) The amount of the Federal ...
23. lappuse
... income tax purposes as income from sources without the United States because less than 20 percent of the domestic corporation's gross income from all sources was derived from sources within the United States for the 3 - year period ( or ...
... income tax purposes as income from sources without the United States because less than 20 percent of the domestic corporation's gross income from all sources was derived from sources within the United States for the 3 - year period ( or ...
35. lappuse
... tax purposes , until the check or note is paid or is transferred for value to a third person . PARTICULAR TYPES OF GIFTS There are particular types of gifts for which the gift tax statute provides special rules . A. Powers of ...
... tax purposes , until the check or note is paid or is transferred for value to a third person . PARTICULAR TYPES OF GIFTS There are particular types of gifts for which the gift tax statute provides special rules . A. Powers of ...
41. lappuse
... tax purposes , as having been made one- half by each spouse . To " split the gift , " the spouses must be legally married to each other at the time of the gift . If they divorce each other later in the calendar quarter , they may still ...
... tax purposes , as having been made one- half by each spouse . To " split the gift , " the spouses must be legally married to each other at the time of the gift . If they divorce each other later in the calendar quarter , they may still ...
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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