The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1972 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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1.–5. rezultāts no 64.
29. lappuse
... beneficiary's tax liability , such amount shall be considered as hav- ing been received by the beneficiary in his taxable year in which or with which the last day of the preceding taxable year of the trust ends . ( 3 ) Manner and time ...
... beneficiary's tax liability , such amount shall be considered as hav- ing been received by the beneficiary in his taxable year in which or with which the last day of the preceding taxable year of the trust ends . ( 3 ) Manner and time ...
41. lappuse
... beneficiaries pursuant to section 509 ( a ) ( 3 ) in the case of a charitable trust ; commencing a fund raising drive among the general public in the case of an organization seeking to become a sec- tion 170 ( b ) ( 1 ) ( A ) ( vi ) or ...
... beneficiaries pursuant to section 509 ( a ) ( 3 ) in the case of a charitable trust ; commencing a fund raising drive among the general public in the case of an organization seeking to become a sec- tion 170 ( b ) ( 1 ) ( A ) ( vi ) or ...
54. lappuse
... beneficiary who is either named in the instrument or whose identity is definitely ascertain- able at the time the return required by this section is filed , and the date of birth for each beneficiary who is a United . States person and ...
... beneficiary who is either named in the instrument or whose identity is definitely ascertain- able at the time the return required by this section is filed , and the date of birth for each beneficiary who is a United . States person and ...
61. lappuse
... beneficiaries . 20.2206-1 Liability of life insurance bene- ficiaries . 20.2207 Statutory provisions ; liability of re- cipient of property over which decedent had power of appointment . 20.2207-1 Liability of recipient of property over ...
... beneficiaries . 20.2206-1 Liability of life insurance bene- ficiaries . 20.2207 Statutory provisions ; liability of re- cipient of property over which decedent had power of appointment . 20.2207-1 Liability of recipient of property over ...
66. lappuse
... beneficiary's distributive share of an estate . Thus , if the executor pays a debt due by the decedent's estate or distributes any portion of the estate be- fore all the estate tax is paid , he is personally liable , to the extent of ...
... beneficiary's distributive share of an estate . Thus , if the executor pays a debt due by the decedent's estate or distributes any portion of the estate be- fore all the estate tax is paid , he is personally liable , to the extent of ...
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Administration amended by T.D. amount annuity application beneficiary bequest bonds calendar cedent charitable citizen closely held business Code community property computed considered contract corporation corpus decedent decedent's death decedent's gross estate December 31 deposit determined district director donee spouse donor entire interest erty executor exemption exercise extent fair market value Federal estate tax filed foreign death taxes fund gift tax graph included income inheritance tax installments interest in property Internal Revenue Internal Revenue Code Internal Revenue Service June 24 lien limited marital deduction ment nonresident October 21 organization paid paragraph payable payment percent period person portion power of appointment prescribed prop property interest provisions of section purposes regulations respect reversionary September 12 Stat Statutory provisions subparagraph surviving spouse tax imposed tax return taxable estate taxable gifts taxpayer tenancy terest term termination thereof tion transfer trust trust instrument United valuation vessel
Populāri fragmenti
156. lappuse - ... benefit of any private stockholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, or to a trustee or trustees, or a fraternal society, order, or association operating under the lodge system...
116. lappuse - ... for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
121. lappuse - ... where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death.
144. lappuse - For claims against the estate, and (4) For unpaid mortgages on, or any indebtedness in respect of, property where the value of the decedent's interest therein, undimlnlshed by such mortgage or indebtedness, Is Included In the value of the gross estate, as are allowable by the laws of the jurisdiction, whether within or without the United States, under which the estate Is being administered.
234. lappuse - The tax shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal, tangible or intangible...
7. lappuse - ... and the corporation itself is organized under the laws of the United States or of a State, Territory, District, or possession thereof, but in the case of a corporation, association, or partnership operating any vessel in the coastwise trade the amount of interest required to be owned by citizens of the United States shall be 75 per centum.
95. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
7. lappuse - The controlling interest in a corporation shall not be deemed to be owned by citizens of the United States (a) if the title to a majority of the stock thereof is not vested in such citizens free from any trust or fiduciary obligation in favor of any person not a citizen of the United States...
275. lappuse - Columbia, for exclusively public purposes, or to or for the use of any corporation organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual...
143. lappuse - ... in money or money's worth, but is not a bona fide sale for an adequate and full consideration in money or money's worth, there shall be included in the gross estate only the excess of the fair market value at the time of death of the property otherwise to be included on account of such transaction, over the value of the consideration received therefor by the decedent.