Background Materials on Federal Estate and Gift TaxationU.S. Government Printing Office, 1976 - 716 lappuses |
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1.5. rezultāts no 100.
75. lappuse
... tax rates also can be justified , at least in part , by the fact that the gift tax is collected earlier than a ... rate structure would tend to make most transferors postpone the payment of the ultimate transfer tax on their property for ...
... tax rates also can be justified , at least in part , by the fact that the gift tax is collected earlier than a ... rate structure would tend to make most transferors postpone the payment of the ultimate transfer tax on their property for ...
83. lappuse
... tax would simply carry the present gift tax one step forward . The gift tax statute provides that in computing the tax upon gifts made during the current calendar quarter , the rate of tax under the progressive rate schedule is ...
... tax would simply carry the present gift tax one step forward . The gift tax statute provides that in computing the tax upon gifts made during the current calendar quarter , the rate of tax under the progressive rate schedule is ...
91. lappuse
... tax on lifetime accumulations of gain which now escape such tax if held to ... rate structure . Rates simply increase too quickly in taxable estates up to ... tax rate structure . Any revenue loss resulting from a decrease in the rates ...
... tax on lifetime accumulations of gain which now escape such tax if held to ... rate structure . Rates simply increase too quickly in taxable estates up to ... tax rate structure . Any revenue loss resulting from a decrease in the rates ...
99. lappuse
... taxes , lowering the aggregate tax burden on passage of property to the next generations . This effect , so the argument goes , is compounded by the lower gift tax rates and the fact that the gift tax is a net tax , as discussed above ...
... taxes , lowering the aggregate tax burden on passage of property to the next generations . This effect , so the argument goes , is compounded by the lower gift tax rates and the fact that the gift tax is a net tax , as discussed above ...
102. lappuse
... tax - free genera- tion - skipping by imposition of a tax rule similar to the common law rule against perpetuities ... rate would be 60 % of the donor's regular transfer tax rate . A second method would be available upon election of ...
... tax - free genera- tion - skipping by imposition of a tax rule similar to the common law rule against perpetuities ... rate would be 60 % of the donor's regular transfer tax rate . A second method would be available upon election of ...
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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.