Impact of Estate and Gift Taxation on Capital Formation: Hearings Before the Subcommittee on Tax, Access to Equity Capital, and Business Opportunities of the Committee on Small Business, House of Representatives, Ninety-seventh Congress, First Session, Washington, D.C., June 16 and 17, 1981U.S. Government Printing Office, 1981 - 270 lappuses |
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1.–5. rezultāts no 43.
11. lappuse
... brackets . Rather than encourage the perpetuation of small and family owned businesses , the application of estate tax law now often forces the heirs to liquidate to meet their tax liabili- ty . As a matter of fact , the estate taxes ...
... brackets . Rather than encourage the perpetuation of small and family owned businesses , the application of estate tax law now often forces the heirs to liquidate to meet their tax liabili- ty . As a matter of fact , the estate taxes ...
12. lappuse
... brackets . Liquidity problems create a situation where the property or assets must be sold , often to a large corporation or wealthy individ- uals , almost entirely removing the incentive to build up a business or farm so it can be ...
... brackets . Liquidity problems create a situation where the property or assets must be sold , often to a large corporation or wealthy individ- uals , almost entirely removing the incentive to build up a business or farm so it can be ...
13. lappuse
... me to be an appropriate level for Federal estate taxes as well , with a corresponding reduction in the other brackets as you move down the line . 82-735 0-81--2 We would also support the larger exemption , the revisions 13.
... me to be an appropriate level for Federal estate taxes as well , with a corresponding reduction in the other brackets as you move down the line . 82-735 0-81--2 We would also support the larger exemption , the revisions 13.
15. lappuse
... bracket creep in the estate tax rates ? While you think about that for a second , I note in 1916 in looking at the size of taxable estates , the rates ran from 1 percent to 10 percent ; and before you reached 10 percent you were up to ...
... bracket creep in the estate tax rates ? While you think about that for a second , I note in 1916 in looking at the size of taxable estates , the rates ran from 1 percent to 10 percent ; and before you reached 10 percent you were up to ...
16. lappuse
... bracket . My broth- er and I would find ourselves , instead of having a paper asset , a real liability to the Federal Government . A substantial liability that we have been pulling our hair out about because we do not see any way to pay ...
... bracket . My broth- er and I would find ourselves , instead of having a paper asset , a real liability to the Federal Government . A substantial liability that we have been pulling our hair out about because we do not see any way to pay ...
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50 percent American Bar Association amount assets bill bracket bracket creep capital formation cash Chairman Chief Executive Close Corporation closely held business closely-held business Committee CONGRESS THE LIBRARY continue cost death taxes decedent decedent's deferred Distributors Association economic effect eliminated employees equity estate and gift estate planning estate tax laws exemption family business family farm federal estate tax firm gift tax laws gross estate heirs income tax increase industry inflation inheritance taxes interest rates Internal Revenue Code Internal Revenue Service investment Kolbe land legislation LIBRARY OF CONGRESS MARRIOTT million National Farmers Union NOWAK owner ownership payment problem proposed qualified REISTER repeal result saving Section sell small business special use valuation subcommittee surviving spouse tax liability tax system taxable estate taxation taxpayers testimony Thank tion TONNESON transfer tax trust ULLMAN unified credit VIN WEBER wealth wholesaler-distributors
Populāri fragmenti
266. lappuse - At any time during the last half of the taxable year more than 50 percent in value of its outstanding stock is owned, directly or indirectly, by or for not more than 5 individuals.
69. lappuse - Under this 10-year extension, the value of the business must be in excess of either 35 percent of the value of the gross estate or 50 percent of the taxable estate.
171. lappuse - General Explanation of the Tax Reform Act of 1976 prepared by the Staff of the Joint Committee on Taxation 564 (December 29, 1976).
139. lappuse - ... fortune. No advantage comes either to the country as a whole or to the individuals inheriting the money by permitting the transmission in their entirety of the enormous fortunes which would be affected by such a tax ; and as an incident to its function of revenue raising, such a tax would help to preserve a measurable equality of opportunity for the people of the generations growing to manhood.
174. lappuse - Such exemption, on the one hand. Is to obviate the necessity of keeping an account of and reporting numerous small gifts, and, on the other, to fix the amount sufficiently large to cover In most cases wedding and Christmas gifts and occasional gifts of relatively small amounts.
214. lappuse - We respectfully request that this letter be made part of the record of the hearings before your subcommittee on the DC budget.
125. lappuse - In order to qualify under this provision, the value of the interest in the closely held business must exceed 35 percent of the value of the gross estate or 50 percent of the taxable estate of the decedent. For this purpose, the term "interest in a closely held business...
160. lappuse - ... (B) the day on which such person attains age 21, (3) such person has not accepted the interest or any of its benefits, and (4) as a result of such refusal, the interest passes without any direction on the part of the person making the disclaimer...
188. lappuse - Interior when determining if a rehabilitation project qualifies as "certified rehabilitation" pursuant to the Tax Reform Act of 1976 and the Revenue Act of 1978. These standards are a section of the Secretary's "Standards for Historic Preservation Projects" and appear in Title 36 of the Code of Federal Regulations, Part 1208 (formerly 36 CFR Part 67) . 1.
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