Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1994 |
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1.–5. rezultāts no 100.
155. lappuse
... decedent's final individual income tax return . If this form is not attached to the estate tax return or the decedent's final indi- vidual income tax return , it must be filed with the Internal Revenue Service office where the ...
... decedent's final individual income tax return . If this form is not attached to the estate tax return or the decedent's final indi- vidual income tax return , it must be filed with the Internal Revenue Service office where the ...
249. lappuse
... decedents dying after September 14 , 1960 , who were citizens of the United States and residents of a possession ... decedent's gross estate . ( b ) Method of determining tar ; estate of citizen or resident― ( 1 ) In general . Sub ...
... decedents dying after September 14 , 1960 , who were citizens of the United States and residents of a possession ... decedent's gross estate . ( b ) Method of determining tar ; estate of citizen or resident― ( 1 ) In general . Sub ...
250. lappuse
... decedent's gross estate for Federal estate tax purposes may therefore be very different from the same decedent's estate for local probate purposes . Examples of items which may be included in a decedent's gross estate and not in his ...
... decedent's gross estate for Federal estate tax purposes may therefore be very different from the same decedent's estate for local probate purposes . Examples of items which may be included in a decedent's gross estate and not in his ...
252. lappuse
... decedent's death , property included in the gross estate under section 2034 through 2042 , is personally liable for the tax to the extent of the value , at the time of the decedent's death , of such property . See also the following ...
... decedent's death , property included in the gross estate under section 2034 through 2042 , is personally liable for the tax to the extent of the value , at the time of the decedent's death , of such property . See also the following ...
254. lappuse
... decedent's taxable estate would be computed as follows : Gross estate On a taxable estate of $ 570,000 , the maximum. tional estate tax " , used in the Internal Revenue Code of 1939 , and " estate tax imposed by the Revenue Act of 1926 ...
... decedent's taxable estate would be computed as follows : Gross estate On a taxable estate of $ 570,000 , the maximum. tional estate tax " , used in the Internal Revenue Code of 1939 , and " estate tax imposed by the Revenue Act of 1926 ...
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agreement amended by T.D. amount annuity apply assets basis beneficiary Blackacre bonds calendar charitable computed considered contract corporation dece decedent's death decedent's gross estate decedents dying December 31 deposit described in section determined distribution donee spouse donor earnings and profits election under section erty Example executor exercise fair market value Federal estate tax filed fund gift tax graph gross income included income interest income tax installment inter interest in property Internal Revenue Internal Revenue Code Internal Revenue Service issue January June 24 lease limitation marital deduction ment mortgage obligation October 21 option ordinary income paid payable payment percent period person poration portion power of appointment prior prop purposes pursuant qualified disclaimer real property received regulations residence respect rules share shareholder spect subparagraph surviving spouse tate tax return taxpayer terest term tion transfer treated trust trust instrument United vessel
Populāri fragmenti
310. 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...
530. lappuse - ... no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office.
143. lappuse - ... it has been established to the satisfaction of the Secretary or his delegate that such exchange is not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes.
183. lappuse - The obligations of a State, a Territory, or a possession of the United States, or any political subdivision of any of the foregoing, or of the District of Columbia...
340. lappuse - ... reasonably required and actually expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered...
6. lappuse - 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.
245. lappuse - Every executor, administrator, or assignee, or other person, who pays, in whole or in part, any debt due by the person or estate for whom or for which he acts before he satisfies and pays the debts due to the United States from such person or estate, shall become answerable in his own person and estate to the extent of such payments for the debts so due to the United States, or for so much thereof as may remain due and unpaid.
364. 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...
409. lappuse - If the tax or any part thereof is paid by, or collected out of that part of the estate passing to or in the possession of, any person other than the executor in his capacity as such, such person shall be entitled to reimbursement...
6. 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...