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 |
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1.5. rezultāts no 100.
12. lappuse
... paragraph ( 1 ) of this subsection , bears to ( ii ) the amount of the taxes described in subsection ( a ) before applying the limitation contained in paragraph ( 1 ) of this subsection . ( 3 ) If the amount determined under sub- paragraph ...
... paragraph ( 1 ) of this subsection , bears to ( ii ) the amount of the taxes described in subsection ( a ) before applying the limitation contained in paragraph ( 1 ) of this subsection . ( 3 ) If the amount determined under sub- paragraph ...
15. lappuse
... paragraph ( 1 ) cf this subsection ) as the aggregate amount cf the marital deductions allowed under sec- tion 2056 ( a ) bears to the aggregate amount f such marital deductions computed with- out regard to subsection ( c ) thereof ...
... paragraph ( 1 ) cf this subsection ) as the aggregate amount cf the marital deductions allowed under sec- tion 2056 ( a ) bears to the aggregate amount f such marital deductions computed with- out regard to subsection ( c ) thereof ...
16. lappuse
... paragraph , the v to be used are those finally determined for the purpose of the gift tax , irrespecti the values determined for the purpose of the estate tax . A similar computati made in case only a portion of any gift is included in ...
... paragraph , the v to be used are those finally determined for the purpose of the gift tax , irrespecti the values determined for the purpose of the estate tax . A similar computati made in case only a portion of any gift is included in ...
17. lappuse
... paragraph will have the effect of reducing the factor G of the ratio in subparagraph ( 1 ) of this paragraph to zero . However , if by reason of the limitation on the aggregate marital de- duction to 50 percent of the value of the ...
... paragraph will have the effect of reducing the factor G of the ratio in subparagraph ( 1 ) of this paragraph to zero . However , if by reason of the limitation on the aggregate marital de- duction to 50 percent of the value of the ...
18. lappuse
... paragraph ( c ) of this sec- tion and the " second limitation " as com- puted in this paragraph is the credit for gift tax . ( e ) Credit for split gifts . If a dece- dent made a gift of property which is thereafter included in his ...
... paragraph ( c ) of this sec- tion and the " second limitation " as com- puted in this paragraph is the credit for gift tax . ( e ) Credit for split gifts . If a dece- dent made a gift of property which is thereafter included in his ...
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68A Stat allowed amended amount paid annuity applicable assistant regional commissioner bequest bonded warehouse calendar quarter cash certificate chapter charitable claim clude community property computed decedent decedent's death decedent's gross estate December 31 definitions denatured alcohol determined distilled spirits district director domestic corporation donee spouse donor employ employee tax erty example executor exercise Federal estate tax filed firearm foreign death taxes Form gift tax imposed by section included industrial alcohol plant Internal Revenue Code Internal Revenue Service limitation liquor bottles marital deduction ment nonresident October 21 organization paragraph payable payment payroll period percent person ployee power of appointment prescribed purposes pursuant refund regulations remuneration paid respect services performed sions spect stamps Statutory provisions subparagraph Subpart surviving spouse tank trucks tanks tax imposed taxable estate term termination thereof tion transfer transportation trust 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...