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, 1976 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.
37. lappuse
... transferred to a trust created on the date of such transfer , provided that the transfer occurs after July 31 , 1969 and prior to October 18 , 1971 , and pur- suant to an amendment provided in § 24.1 of this chapter ( Temporary Estate ...
... transferred to a trust created on the date of such transfer , provided that the transfer occurs after July 31 , 1969 and prior to October 18 , 1971 , and pur- suant to an amendment provided in § 24.1 of this chapter ( Temporary Estate ...
39. lappuse
... transferred to a trust created on the date of such transfer , provided that the transfer occurs after July 31 , 1969 and prior to October 18 , 1971 , and pur- suant to an amendment provided in § 24.1 of this chapter ( Temporary Estate ...
... transferred to a trust created on the date of such transfer , provided that the transfer occurs after July 31 , 1969 and prior to October 18 , 1971 , and pur- suant to an amendment provided in § 24.1 of this chapter ( Temporary Estate ...
112. lappuse
... transfer from the export trade corporation to the DISC , the parties enter into an indirect transfer in which the property is distributed by the export trade corporation to the par- ent without receiving consideration and immediately ...
... transfer from the export trade corporation to the DISC , the parties enter into an indirect transfer in which the property is distributed by the export trade corporation to the par- ent without receiving consideration and immediately ...
113. lappuse
... transfer enters into a closing agreement under section 7121 which pro- vides that each of the tax consequences ... transfer of property of the export trade corporation to the DISC if section 505 would be ap- plicable to a direct transfer ...
... transfer enters into a closing agreement under section 7121 which pro- vides that each of the tax consequences ... transfer of property of the export trade corporation to the DISC if section 505 would be ap- plicable to a direct transfer ...
116. lappuse
... transfer occurs more than 90 days after the first day of such taxable year , an extension of time for filing such con- sent may be granted to such recipient only if it is determined under paragraph ( b ) ( 3 ) of this section that an ...
... transfer occurs more than 90 days after the first day of such taxable year , an extension of time for filing such con- sent may be granted to such recipient only if it is determined under paragraph ( b ) ( 3 ) of this section that an ...
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accrued benefit Administration amended by T.D. amount annuity apply assets beneficiary bequest calendar quarter charitable citizen computed considered corporation decedent's death decedent's gross estate December 31 deposit described in section determined district director donee spouse donor employee employee's entire interest erty Example executor exercise extent fair market value Federal estate tax filed foreign death taxes fund gift tax graph included interest in property Internal Revenue Code Internal Revenue Service June 24 marital deduction ment nonresident October 21 paid paragraph participant payable payment percent period person portion power of appointment prop property interest purposes pursuant qualified real property regulations relating remainder interest respect rules section 411 Stat Statutory provisions subdivision subparagraph surviving spouse tax imposed tax return taxable estate taxable gifts taxpayer tenancy terest term termination thereof tion trade or business transfer trust trust instrument United vessel
Populāri fragmenti
247. 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.
132. lappuse - Additional exploration expenditures in the case of domestic mining — (a) Allowance of deduction — (1) General rule. At the election of the taxpayer, expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral in the United States or on the Outer Continental Shelf (within the meaning of sec.
182. 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.
348. 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.
396. 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...
213. 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...
219. 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 under sections 2035 to 2038, inclusive...
205. lappuse - ... to the extent of any interest therein of which the decedent has at any time after September 7, 1916, made a transfer (except in case of a bona fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, if— (1) possession or enjoyment of the property can, through ownership of such interest, be obtained only by surviving the decedent, and (2) the decedent has retained a reversionary interest in the property (but in the case of a transfer made before October...
331. lappuse - ... trust which meets the requirements of section 401 (a) ), surviving tenant, person in possession of the property by reason of the exercise, non-exercise, or release of a power of appointment, or beneficiary, who receives, or has on the date of the decedent's death, property included in the gross estate under...
7. lappuse - States (a) if the title to 75 per centum of its stock 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...