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Liability for the payment of the Federal estate tax..
The estate tax return.--.
Gift by husband or wife to third party (gift splitting).
Valuation of property-----
Computation and rates of the Federal gift tax.......
Credits against the Federal gift tax.__.
Gifts by nonresidents, not citizens--
The gift tax return__
Extension of time to file__.
Payment of the tax-----
Extension of time to pay tax--.
Interest on tax underpaid or postponed..
Survey and analysis of pending bills___
Bills introduced in the House of Representatives during the 94th
Congress
Comparison of major features of estate and gift tax legislation intro-
duced in the House, 94th Congress___
Proposals to allow certain real property to be valued according to its
existing use rather than its fair market value for estate tax purposes
Comparison of the major features of estate and gift tax legislation
introduced in the U.S. Senate during 1975----
Revenue estimate for S. 2187____
Administration proposal on estate tax changes---
Estate and gift tax revision-1973 panel discussion__.
Statements of-
Mr. Marvin K. Collie, Vinson, Elkins, Searls, Connally & Smith,
Houston, Tex----
44
45
Mr. James B. Lewis, Paul, Weiss, Rifkind, Wharton & Garrison, New York, N.Y__
Mr. Bart A. Brown, Jr., Dinsmore, Shohl, Coates & Deupree, Cin- cinnati, Ohio__.
Prof. David Westfall, Harvard Law School, Cambridge, Mass.---
VI
Mr. Richard Covey, Carter, Ledyard & Milburn, New York, N.Y__
Dr. Gerard M. Brannon, Georgetown University, Washington, D.C.
Colloquy
Page
123
143
153
Treasury Department tax reform studies (1969)-Excerpts from portions
pertaining to estate and gift taxation__---
183
(For a detailed table of contents, see p. 184)
Proposals for estate and gift tax reform of selected professional
organizations:
O. Retention of dual tax system versus change to unified
transfer tax-----
377
American Bankers Association:
Commentary on proposed tax reform affecting estates and trusts__
Foreword
381
383
Summary of exemption; level of taxation, farm and closely
Exemptions; level of taxation; farms and closely held busi-
Appendix A: Explanation of ABA proposal imposing a tax on
certain trust transfers____
426
OVERVIEW OF THE PRESENT FEDERAL
ESTATE AND GIFT TAX
(1)
CONTENTS
Overview of the present Federal estate and gift tax:
The Federal estate tax:
Nature of the estate tax..
Estates subject to tax...
The gross estate.......
Valuation----
Alternate valuation__
The taxable estate..
Computation and rates of the Federal estate tax.
Credits against the gross estate tax..
Estates of nonresidents not citizens
Liability for the payment of the Federal estate tax.
The estate tax return _ _ .
Exclusions from gifts..
Specific exemption and deductions..
Valuation of property --.
Computation and rates of the Federal gift tax-
Credits against the Federal gift tax.
Gifts by nonresidents, not citizens..
The gift tax return _
Extension of time to file..
Payment of the tax...
Extension of time to pay tax...
Interest on tax underpaid or postponed.---
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