 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...  Background Materials on Federal Estate and Gift Taxation - 621. lappuseautors: United States. Congress. House. Committee on Ways and Means - 1976 - 716 lapasPilnskats - Par šo grāmatu
 | 1979 - 580 lapas
...delegate, apply in the case of a charitable remainder annuity trust and a charitable remainder unitrust. (b) Character of distributions. Amounts distributed...having the following characteristics in the hands of a beneficiary to whom is paid the annuity described in subsection (dMIKA) or the payment described in... | |
 | 1977 - 568 lapas
...in the case of a charitable remainder annuity trust and a charitable remainder unitrust. § 1.664-1 (b) Character of distributions. Amounts distributed...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... | |
 | 1976 - 536 lapas
...delegate, apply in the oase of a charitable remainder annuity trust and a charitable remainder unltrust. (b) Character of distributions. Amounts distributed...remainder annuity trust or by a charitable remainder unltrust shall be considered as having the following characteristics in the hands of a beneficiary... | |
 | 1973 - 536 lapas
...delegate, apply in the case of a charitable remainder annuity trust and a charitable remainder unltrust. (b) Character of distributions. Amounts distributed...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... | |
 | United States. Congress. House. Committee on the Judiciary - 1974 - 576 lapas
...delegate, apply in the case of a charitable remainder annuity trust and a charitable remaindei unitrust. "(b) CHARACTER OF DISTRIBUTIONS. — Amounts distributed...having the following characteristics in the hands of a beneficiary to whom is paid the annuity described in : subsection (d)(l)(A) or the payment described... | |
 | 1974 - 532 lapas
...delegate, apply in the case of a charitable remainder annuity trust and a charitable remainder unltrust. (b) Character of distributions. Amounts distributed...remainder annuity trust or by a charitable remainder unltrust shall be considered as having the following characteristics In the hands of a beneficiary... | |
 | 1975 - 528 lapas
...remainder annuity trust and a charitable remainder unltrust. (b) Character of distributions. Amount« distributed by a charitable remainder annuity trust...having the following characteristics in the hands of a beneficiary to whom is paid the annuity described In subsection (d)(l)(A) or the payment described... | |
 | 1975 - 550 lapas
...remainder annuity trust and a charitable remainder unltrust. (b) Character of distributions. Amount* distributed by a charitable remainder annuity trust or by a charitable remainder unltrust shall be considered as having tne following characteristics in the hands of a beneficiary... | |
 | United States. Congress. House. Committee on Ways and Means - 1976 - 882 lapas
...Distributions. Amounts distributed by a charitable remainder annuity trust or by a charitable remainder unltrust shall be considered as having the following characteristics...of subsection (d): [section 664(b)(1), (2), (3) and (t), and final sentence of section 66i(b)]. (d)(3). Exceptions. (A) Notwithstanding the provisions... | |
 | United States. Congress. Senate. Committee on Finance - 1976 - 422 lapas
...annuity trust [and], a charitable remainder unitrust and a charitable remainder variable annuity trust. (b) Character of Distributions.— Amounts distributed...annuity trust [or by], a charitable remainder unitrust or a charitable remainder variable annuity trust shal.l be considered as having the following characteristics... | |
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