Reports of the United States Tax Court, 69. sējumsU.S. Government Printing Office, 1978 |
No grāmatas satura
1.–5. rezultāts no 100.
5. lappuse
... transfer all the remainder of my property , both real and personal , so long as she may live , and at her death , any remainder of my estate not required for her use , shall be divided equally among " specific remaindermen . Decedent ...
... transfer all the remainder of my property , both real and personal , so long as she may live , and at her death , any remainder of my estate not required for her use , shall be divided equally among " specific remaindermen . Decedent ...
11. lappuse
... transfer it , i.e. , to give it away . Singer v . Singer , 150 Tex . 115 , 237 S.W.2d 600 , 605 ( 1951 ) ; Lehman v . United States , an unreported case ( S.D. Tex . 1971 , 27 AFTR 2d 71-1662 , 1667 , 71-1 USTC par . 12,744 , p.86,826 ...
... transfer it , i.e. , to give it away . Singer v . Singer , 150 Tex . 115 , 237 S.W.2d 600 , 605 ( 1951 ) ; Lehman v . United States , an unreported case ( S.D. Tex . 1971 , 27 AFTR 2d 71-1662 , 1667 , 71-1 USTC par . 12,744 , p.86,826 ...
35. lappuse
... transferred to that partnership their holdings in Boar's Head and Weinkauff , Inc. , and also their holdings in Specsal and Ridgewood , the respective real estate holding companies . As a result of these transfers of minority interests ...
... transferred to that partnership their holdings in Boar's Head and Weinkauff , Inc. , and also their holdings in Specsal and Ridgewood , the respective real estate holding companies . As a result of these transfers of minority interests ...
37. lappuse
... transfer of partnership interests ( which could be redeemed only by the partnership ) and provided a mandatory ... transferred in trust for the benefit of their grandchildren . By agreements dated December 31 , 1957 , Bruno created ...
... transfer of partnership interests ( which could be redeemed only by the partnership ) and provided a mandatory ... transferred in trust for the benefit of their grandchildren . By agreements dated December 31 , 1957 , Bruno created ...
41. lappuse
... transfer restrictions , we conclude that the value of decedents ' interests in F. B. Associates and Frank ... transfers of partnership interests and a mandatory buy - out of a partner's interests upon death , the * In situations ...
... transfer restrictions , we conclude that the value of decedents ' interests in F. B. Associates and Frank ... transfers of partnership interests and a mandatory buy - out of a partner's interests upon death , the * In situations ...
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5th Cir addition to tax adjusted basis affd agreement allocation amended amount application assets Bank bankruptcy beneficiary benefit capital cash CBCC charitable claimed COMMISSIONER OF INTERNAL community property contract contributions Corp corporation death debt decedent decedent's December 31 decision deduction distributions employees ended September 30 entitled estate tax exempt expenses facts fair market value Federal income tax Feroleto filed funds gift tax gross estate gross income held Holgersons included Income Tax Regs income tax return inheritance tax interest Internal Revenue Code Internal Revenue Service issue liability loan notice of deficiency operating loss opinion oyster paid parties partnership payment percent petition petitioner petitioner's prior purchase purposes pursuant qualify received respect Respondent determined RESPONDENT Docket respondent's securities September 30 shareholders shares statutory stipulated supra taxable income taxable year ended taxpayer transaction transfer United unpaid losses
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