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. |
No grāmatas satura
1.5. rezultāts no 65.
39. lappuse
... donor : ( 1 ) Was in part responsible for , or was aware of , the act or failure to act that resulted in the organization's inability to satisfy the requirements of section 507 ( b ) ( 1 ) ( B ) , or ( 2 ) Had knowledge that such orga ...
... donor : ( 1 ) Was in part responsible for , or was aware of , the act or failure to act that resulted in the organization's inability to satisfy the requirements of section 507 ( b ) ( 1 ) ( B ) , or ( 2 ) Had knowledge that such orga ...
71. lappuse
... donor any amount in respect of such gift is required to be included in the value of the gross estate of the decedent for purposes of this chapter , then there shall be credited against the tax imposed by section 2001 the amount of the ...
... donor any amount in respect of such gift is required to be included in the value of the gross estate of the decedent for purposes of this chapter , then there shall be credited against the tax imposed by section 2001 the amount of the ...
72. lappuse
... donor of the gift but , under the provisions of section 2513 , or corresponding provisions of prior laws , the gift was considered as made one- half by his spouse- ( 1 ) The term " the amount of the tax paid on a gift under chapter 12 ...
... donor of the gift but , under the provisions of section 2513 , or corresponding provisions of prior laws , the gift was considered as made one- half by his spouse- ( 1 ) The term " the amount of the tax paid on a gift under chapter 12 ...
73. lappuse
... donor made gifts during the calendar year 1955 on which a gift tax was determined as shown below : Gift of property to son on February 1- . Gift of property to wife on May 1 ---- . Gift of property to charitable organization on May 15 ...
... donor made gifts during the calendar year 1955 on which a gift tax was determined as shown below : Gift of property to son on February 1- . Gift of property to wife on May 1 ---- . Gift of property to charitable organization on May 15 ...
74. lappuse
... donor , in contem- plation of death , transferred certain prop- erty to his wife which was valued , for the purpose of the gift tax , at $ 86,000 . In com- puting his gift tax the donor was allowed an annual exclusion of $ 3,000 . In ...
... donor , in contem- plation of death , transferred certain prop- erty to his wife which was valued , for the purpose of the gift tax , at $ 86,000 . In com- puting his gift tax the donor was allowed an annual exclusion of $ 3,000 . In ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
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.