Background Materials on Federal Estate and Gift TaxationU.S. Government Printing Office, 1976 - 716 lappuses |
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1.–5. rezultāts no 100.
72. lappuse
... appreciation is not subject to an income tax at death is nonexistent , since such appreciation is subject to tax- the estate tax - at death . If there is any need for revision , it is with respect to that portion of the decedent's ...
... appreciation is not subject to an income tax at death is nonexistent , since such appreciation is subject to tax- the estate tax - at death . If there is any need for revision , it is with respect to that portion of the decedent's ...
73. lappuse
... appreciation , without regard to realization of the appreciation by sale or other disposition . Another argument against the present system is a supposed " lock - in " effect on capital assets held by elderly people . This has not been ...
... appreciation , without regard to realization of the appreciation by sale or other disposition . Another argument against the present system is a supposed " lock - in " effect on capital assets held by elderly people . This has not been ...
74. lappuse
... appreciation on which under the pro- posal there would be a capital gains tax at death . On the other hand suppose the same person purchased life insurance ten years before . While there may be some differences that are soundly ...
... appreciation on which under the pro- posal there would be a capital gains tax at death . On the other hand suppose the same person purchased life insurance ten years before . While there may be some differences that are soundly ...
75. lappuse
... appreciation is eliminated from the transfer tax and future income is taxed to a presumably lower - bracket donee . " However , it is my belief that any incentives to lifetime giving which would remain under the unified system would be ...
... appreciation is eliminated from the transfer tax and future income is taxed to a presumably lower - bracket donee . " However , it is my belief that any incentives to lifetime giving which would remain under the unified system would be ...
89. lappuse
... appreciation of property in a decedent's estate . Such a tax would severely ag- gravate the already difficult liquidity problems which estates face due to state and Federal death taxes , particularly where they contain close corporation ...
... appreciation of property in a decedent's estate . Such a tax would severely ag- gravate the already difficult liquidity problems which estates face due to state and Federal death taxes , particularly where they contain close corporation ...
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additional tax ALI Project allowed American Law Institute amount apply assets beneficiary benefit bequests bracket capital gains tax charitable closely held business community property computing current law death taxes deathtime transfers decedent disclaimer distribution donor dual tax system effect election estate and gift estate tax rates exclusion executor fair market value Federal estate tax gift tax gross estate incident of ownership included transfer income tax increase lifetime gifts lifetime transfers limited ordinary income payable payment percent person power of appointment present law prior problem property passing property transferred qualify rate schedule result retained revenue Section skipping spouse's substitute tax surviving spouse tax at death tax paid tax purposes taxable estate taxable transfers taxation taxpayers termination tion trans transfer tax rate transferor transferred property transfers at death Treasury treated trust property unified tax unified transfer tax unlimited marital deduction unrealized appreciation wife
Populāri fragmenti
42. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
39. lappuse - Act, 1924; (4) posts or organizations of war veterans, or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units, or societies are organized in the United States or any of its possessions, and if no part of their net earnings inures to the benefit of any private shareholder or individual...
477. lappuse - For purposes of this paragraph (2), the power of appointment shall be considered to exist on the date of the decedent's death even though the exercise of the power is subject to a precedent giving of notice or even though the exercise of the power takes effect only on the expiration of a stated period after its exercise, whether or not on or before the date of the decedent's death notice has been given or the power has been exercised.
489. lappuse - ... decedent with respect to which the decedent possessed at his death any of the incidents of ownership, exercisable either alone or in conjunction with any other person. For purposes of the preceding sentence, the term "incident of ownership...
568. lappuse - ... for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
621. lappuse - Secretary or his delegate, apply in the case of a charitable remainder annuity trust and a charitable remainder unltrust. (b) Character of distributions. Amounts distributed by a charitable remainder annuity trust or by a charitable remainder unitrust shall be considered as having the following characteristics in the hands of a beneficiary to whom is paid the annuity described in subsection (d) (1) (A) or the payment described in subsection (d) (2) (A) : (1) First, as amounts of income (other than...
16. lappuse - ... benefit of any private stockholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, or to a trustee or trustees, or a fraternal society, order, or association operating under the lodge system...
621. lappuse - charitable remainder annuity trust" must pay a sum certain not less often than annually, and a "charitable remainder unitrust" must pay a fixed percentage of the net fair market value of the trust assets, valued annually, not less often than annually.
321. lappuse - Committee of the Section of Real Property, Probate and Trust Law of the American Bar Association WILLIAM P.
10. lappuse - reversionary interest" and "incidents of ownership" do not include the possibility that the decedent might receive a policy or its proceeds by inheritance through the estate of another person, or as a surviving spouse under a statutory right of election or a similar right.