Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexU.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 1949 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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1.–5. rezultāts no 100.
xix. lappuse
... decedents dying prior to February 11 , 1939 . DESCRIPTION OF THE TAX § 81.2 General description . ( a ) Fed- eral estate taxation under the Internal Revenue Code ( chapter 3 ) , applicable to estates of decedents dying on or after ...
... decedents dying prior to February 11 , 1939 . DESCRIPTION OF THE TAX § 81.2 General description . ( a ) Fed- eral estate taxation under the Internal Revenue Code ( chapter 3 ) , applicable to estates of decedents dying on or after ...
xx. lappuse
... decedent , other subsec- tions of section 811 more specifically in- clude in the gross estate for the purpose of the estate tax , as more fully explained hereafter in this part , certain transfers made during the decedent's life without ...
... decedent , other subsec- tions of section 811 more specifically in- clude in the gross estate for the purpose of the estate tax , as more fully explained hereafter in this part , certain transfers made during the decedent's life without ...
1. lappuse
... decedent's gross estate . ( See §§ 81.20 to 81.28 , inclusive , also § 81.49 . ) The second step is to deter- mine ... decedent was a resident or citizen of the United States , a net estate computed with a specific exemption of $ 100,000 ...
... decedent's gross estate . ( See §§ 81.20 to 81.28 , inclusive , also § 81.49 . ) The second step is to deter- mine ... decedent was a resident or citizen of the United States , a net estate computed with a specific exemption of $ 100,000 ...
5. lappuse
... decedent's gross estate for the pur- pose of the estate tax , the gift tax paid in respect of such a part of the property is an amount which bears the same ratio to the total gift tax paid for such cal- endar year as the value of such ...
... decedent's gross estate for the pur- pose of the estate tax , the gift tax paid in respect of such a part of the property is an amount which bears the same ratio to the total gift tax paid for such cal- endar year as the value of such ...
8. lappuse
... decedent should be included in the gross estate . If the decedent had a trading account with a broker , all ... decedent's indebtedness to a broker or other person with whom securities were pledged will be allowed as a deduction ...
... decedent should be included in the gross estate . If the decedent had a trading account with a broker , all ... decedent's indebtedness to a broker or other person with whom securities were pledged will be allowed as a deduction ...
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admission affixed allowed amended by T. D. amount paid annuity application bond cents certificate charge cigarettes cigars claim collector of internal Commissioner community property computed contract corporation dealer death tax decedent died decedent's death December 31 deduction deficiency determined district donor duplicate erty executor exemption factory Federal estate tax filed furnished futures contract gift tax gross estate included Internal Revenue Code inventory issued leaf tobacco liability manufacturer marihuana marital deduction ment narcotic narcotic drugs October 21 officer opium order forms packages paragraph payable payment penalties percent period person power of appointment prescribed prior prop purchase purpose record refund registered Regs regulations respect Revenue Act section 811 shipment silver bullion snuff stamps subject to tax subparagraph Subpart succession duties surviving spouse tax imposed taxable thereof ticket tion transfer transportation Treasury Decision trust United
Populāri fragmenti
271. lappuse - ... who willfully fails to pay such tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations...
329. lappuse - ... one-eighth of a grain of heroin, or more than one grain of codeine, or any salt or derivative of any of them in one fluid ounce, or, if a solid or semisolid preparation, in one avoirdupois ounce ; or to liniments, ointments, or other preparations which are prepared for external use, only, except liniments, ointments, and other preparations which contain cocaine or any of its salts or alpha or beta eucaine or any of their salts or any synthetic substitute for them...
230. lappuse - It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties...
105. lappuse - Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe.
31. lappuse - For the purposes of this subchapter, a relinquishment or promised relinquishment of dower, curtesy, or of a statutory estate created in lieu of dower or curtesy, or of other marital rights in the decedent's property or estate, shall not be considered to any extent a consideration "in money or money's worth.
19. lappuse - ... except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth...
325. lappuse - ... and the sum of said bond may be increased from time to time and additional sureties required at the discretion of the collector, or under instructions of the Commissioner of Internal Revenue.
46. 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...
117. lappuse - The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same...
10. lappuse - By a disposition which is of such nature that if it were a transfer of property owned by the decedent, such property would be includible in the decedent's gross estate...