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" ... 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... "
Code of Federal Regulations: Containing a Codification of Documents of ... - 331. lappuse
1976
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United States Code, 3. sējums

United States - 1953 - 1744 lapas
...the spouse, transferee, trustee, surviving tenant, person in possession of the property by reason ol for the Imposition of the tax imposed by this chapter,...of such proceeds for the taxable year would accrue section 811 (b), (c), (d). 827 TITLE 26.— INTERNAL REVENUE CODE §851 (e), (f), or (g), to the extent...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961 - 422 lapas
...for an adequate and full consideration in money or money's worth, by the spouse, transferee, trustee, surviving tenant, person in possession of the property...gross estate under sections 2034 to 2042, inclusive (or the corresponding provisions of the Internal Revenue Code of 1939), or such property as is transferred...
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The Code of Federal Regulations of the United States of America

2000 - 816 lapas
...trustee (except the trustee of an employee's trust which meets the requirements of section 401(a)), surviving tenant, person in possession of the property...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2000 - 808 lapas
...of an employee's tr:which meets the requirements of section 401(a)), surviving tenant, person >'• possession of the property by reason of the exercise,...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...
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The Code of Federal Regulations of the United States of America

1968 - 322 lapas
...trustee (except the trustee of an employee's trust which meets the requirements of section 401 (a) surviving tenant, person In possession of the property...who receives, or has on the date of the decedent's deatn, property included in the gross estate under sections 2034 to 2042, inclusive, to the extent...
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The Code of Federal Regulations of the United States of America

2006 - 868 lapas
...401(a)), surviving tenant, person in possession of the property by reason of the exercise, nônexercise, or release of a power of appointment, or beneficiary,...gross estate under sections 2034 to 2042, inclusive, shall be personally liable for the tax to the extent of the value, at the time of the decedent's death,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1981 - 584 lapas
...trustee (except the trustee of an employee's trust which meets the requirements of section 401(a)), surviving tenant, person in possession of the property...appointment, or beneficiary, who receives, or has on 80-081 O— 81 16 (D)— Rate of tax on excess over amount in column (A) (percent) (A)— Taxable estate...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2001 - 836 lapas
...inclusive, which is transferred by (or transferred by the transferee of) the spouse, transferee, trustee, surviving tenant, person in possession of the property...release of a power of appointment, or beneficiary to a purchaser or holder of a security interest. In such case a like lien attaches to all the property...
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The Code of Federal Regulations of the United States of America

1996 - 792 lapas
...inclusive, which is transferred by (or transferred by the transferee of) the spouse, transferee, trustee, surviving tenant, person in possession of the property...release of a power of appointment, or beneficiary to a purchaser or holder of a security interest. In such case a like lien attaches to all the property...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 420 lapas
...or has on the date of the decedent's death, property included in the gross estate under •ectlons 2034 to 2042, inclusive, to the extent of the value,...of the decedent's death, of such property, shall be perlonally liable for such tax. Any part of such property transferred by (or transferred by a transferee...
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