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. 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
| 1993 - 516 lapas
...unitrust (described in section 664(d)(2)) which is required annually to pay W, H's wife, 5 percent of the net fair market value of the trust assets, valued annually, for her life; and to pay the remainder to Y, a section 501(c)(3) organization. A deduction under section... | |
| 1984 - 504 lapas
...case of a charitable remainder annuity trust) or a fixed percentage which is not less than 5 percent of the net fair market value of the trust assets, valued annually (in the case of a charitable remainder unitrust). A trust created after July 31, 1969, which is a charitable... | |
| United States. Internal Revenue Service - 1974
...1.664-3 of the regulations is the requirement that the unitrust amount be computed as a fixed percentage of the net fair market value of the trust assets valued annually. Thus, if any portion of the trustee's fee is charged against the amount so computed, the requirement... | |
| United States. Internal Revenue Service - 1976 - 720 lapas
...case of a charitable remainder annuity trust, or a fixed percentage that is not less than five percent of the net fair market value of the trust assets, valued annually, in the case of a charitable remainder unitrust. Under section 1.664-1 (a) (1) (iii) of the regulations,... | |
| United States. Internal Revenue Service - 1977 - 630 lapas
...of the trust, the trustee is to pay a unitrust amount in quarterly installments, equal to 5 percent of the net fair market value of the trust assets valued annually, to B, for B's life. Upon the death of B, the corpus of the trust, and any accumulated income, is to... | |
| United States. Congress. Senate. Committee on Finance - 1969 - 1980 lapas
...contribution) , and (b) in the case of a "charitable remainder unit rust," an amount equal to 5 percent of the net fair market value of the trust assets, valued annually. - 34 Sec. 211-213--Farm Losses 1. Exemption from EDA Requirement Under the House bill, a taxpayer would... | |
| United States. Congress. House. Committee on Ways and Means - 1973 - 418 lapas
...the termination of the trust or the death of the recipient, which do not exceed an amount equal to the aggregate of the net fair market value of the...multiplied by the percentage applicable to the valuation of the property transferred to the trust for which a deduction was allowed under section 170, [14] or... | |
| United States. Congress. House. Committee on Ways and Means - 1976 - 882 lapas
...the termination of the trust or the death of the recipient, which do not exceed an amount equal to the aggregate of the net fair market value of the...multiplied by the percentage applicable to the valuation of the property transferred to the trust for which a deduction was allowed under section 170, [14] or... | |
| 1973 - 532 lapas
...case of a charitable remainder annuity trust) or a fixed percentage v/hich is not less than 5 percent of the net fair market value of the trust assets, valued annually (in the case of a charitable remainder unitrust) . A trust created after July 31, 1969, which is a... | |
| United States. Congress. House. Committee on Ways and Means - 1978 - 424 lapas
...sentence of section 664(b)]. (d)(3). Exceptions. (A) Notwithstanding the provisions of paragraphs (2)(A) and (B), the trust instrument may provide that the...paragraph) shall be added to the principal of the trust. (B) Notwithstanding the provisions of paragraphs (2) (A) and (B) , the trust indenture may provide... | |
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