Background Materials on Federal Estate and Gift TaxationU.S. Government Printing Office, 1976 - 716 lappuses |
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1.–5. rezultāts no 100.
20. lappuse
... respect to his gross estate and increased by the amount of the exemption allowed in computing his taxable estate . The term " death taxes " means the Federal estate tax plus the net amount of all other estate , inheritance , legacy ...
... respect to his gross estate and increased by the amount of the exemption allowed in computing his taxable estate . The term " death taxes " means the Federal estate tax plus the net amount of all other estate , inheritance , legacy ...
41. lappuse
... respect to entire interests . A partial interest in property is not treated as a specific portion of an entire interest unless the right of the donee spouse to income or the power constitute a fractional or per- centile share of the ...
... respect to entire interests . A partial interest in property is not treated as a specific portion of an entire interest unless the right of the donee spouse to income or the power constitute a fractional or per- centile share of the ...
45. lappuse
... respect to citizens and residents , with the following exceptions . Gifts to or for the use of a corporation are deductible only if the corporation was created under the laws of the United States or any State thereof . Gifts to or for ...
... respect to citizens and residents , with the following exceptions . Gifts to or for the use of a corporation are deductible only if the corporation was created under the laws of the United States or any State thereof . Gifts to or for ...
55. lappuse
... respect to which election was made . TYGO Same as H.R. 432 , except interest rates on recapture set by Internal Revenue Code , sec . 6621 . If property is " sold or transferred , within 5 yr after the date on which the return was filed ...
... respect to which election was made . TYGO Same as H.R. 432 , except interest rates on recapture set by Internal Revenue Code , sec . 6621 . If property is " sold or transferred , within 5 yr after the date on which the return was filed ...
71. lappuse
... respect to this unified tax may be briefly illustrated . Let us suppose a man had $ 400,000 as he reaches his maturity . He has a son who is in a business that is in , let us say , a failing situation . He gives $ 100,000 to his son to ...
... respect to this unified tax may be briefly illustrated . Let us suppose a man had $ 400,000 as he reaches his maturity . He has a son who is in a business that is in , let us say , a failing situation . He gives $ 100,000 to his son to ...
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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
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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.