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, 1959 |
No grāmatas satura
1.–5. rezultāts no 100.
8. lappuse
... included in the decedent's gross estate . ( b ) Method of determining tax ; estate of citizen or resident— ( 1 ) In general . Subparagraphs ( 2 ) to ( 5 ) of this para- graph contain a general description of the method to be used in ...
... included in the decedent's gross estate . ( b ) Method of determining tax ; estate of citizen or resident— ( 1 ) In general . Subparagraphs ( 2 ) to ( 5 ) of this para- graph contain a general description of the method to be used in ...
10. lappuse
... included in the gross estate ur der sections 2034 through 2042 , is per sonally liable for the tax to the exter of the value , at the time of the decedent death , of such property . See also th following related sections of the Interna ...
... included in the gross estate ur der sections 2034 through 2042 , is per sonally liable for the tax to the exter of the value , at the time of the decedent death , of such property . See also th following related sections of the Interna ...
15. lappuse
... included in the value of the gross estate of the decedent for purposes of this chapter , then there shall be credited against the tax imposed by section 2001 the amount of the tax paid on a gift under chapter 12 , or under corresponding ...
... included in the value of the gross estate of the decedent for purposes of this chapter , then there shall be credited against the tax imposed by section 2001 the amount of the tax paid on a gift under chapter 12 , or under corresponding ...
16. lappuse
... included in the decedent's gross estate is limited under section 2012 ( d ) to an amount , A , which bears the same ratio " Amount of the gift " ( C ) to B ( the total gift tax paid for t calendar year ) as C ( the " amount the gift ...
... included in the decedent's gross estate is limited under section 2012 ( d ) to an amount , A , which bears the same ratio " Amount of the gift " ( C ) to B ( the total gift tax paid for t calendar year ) as C ( the " amount the gift ...
17. lappuse
... included in the gross estate , as determined for the purpose of the gift tax or for the purpose of the estate tax , whichever is lower , and adjusted as follows : ( i ) The appropriate value is reduced by all or a portion of any annual ...
... included in the gross estate , as determined for the purpose of the gift tax or for the purpose of the estate tax , whichever is lower , and adjusted as follows : ( i ) The appropriate value is reduced by all or a portion of any annual ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
allowed amended amount paid annuity applicable beneficiary bequest calendar quarter cash certificate chapter charitable claimed cluded community property computed considered decedent decedent's death decedent's gross estate December 31 definitions determined district director domestic corporation donee spouse donor employ employee tax entire interest erty estate under section example executor exercise extent Federal estate tax filed foreign death taxes gift tax graph imposed by section included income tax inheritance tax interest in property Internal Revenue Code liability limitation marital deduction ment nonresident October 21 organization paragraph payable payment payroll period percent person ployee portion power of appointment prop property interest purposes pursuant regulations remainder remuneration paid respect reversionary Secretary services performed sions spect Statutory provisions subparagraph Subpart surviving spouse tax imposed taxable estate taxable gifts terest term termination thereof tion trans transfer transportation trust trust instrument United valuation wages withholding exemptions
Populāri fragmenti
304. lappuse - On a farm, in the employ of any person in connection, with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife. (2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation. Improvement, or maintenance of such farm and Its tools...
226. lappuse - Agriculture" includes farming in all its branches and among other things includes the cultivation and tillage of the soil, dairying, the production, cultivation, growing, and harvesting of any agricultural or horticultural commodities (including commodities defined as agricultural commodities in section...
226. lappuse - ... of the Agricultural Marketing Act, as amended), the raising of livestock, bees, fur-bearing animals, or poultry, and any practices (including any forestry or lumbering operations) performed by a farmer or on a farm as an incident to or in conjunction with such farming operations, including preparation for market, delivery to storage or to market or to carriers for transportation to market.
464. lappuse - partnership" Includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture Is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" Includes a member In such a syndicate, group, pool.
241. lappuse - Generally such relationship exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished.
298. lappuse - In the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school chartered or approved pursuant to State law; and service performed as an...
324. lappuse - That is, an employee is subject to the will and control of the employer not only as to what shall be done but how it shall be done. In this connection, it is not necessary that the employer actually direct or control the manner in which the services are performed; it is sufficient if he has the right to do so. The right to discharge is also an important factor indicating that the person possessing that right is an employer. Other factors characteristic of an employer, but not necessarily present...
304. lappuse - ... carrier for transportation to market, any agricultural or horticultural commodity; but only if such service is performed as an incident to ordinary farming operations or, in the case of fruits and vegetables, as an incident to the preparation of such fruits or vegetables for market. The provisions of this paragraph shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural...
236. lappuse - Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order...
278. lappuse - ... (A) if the position offered is vacant due directly to a strike, lockout or other labor dispute; (B) if the wages, hours. or o_ther conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality...