The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 2. sējumsM. Bender, 1949 |
No grāmatas satura
1.–3. rezultāts no 89.
28. lappuse
... Code ) ; excess of $ 700 over 5 percent of $ 10,000 ) 2,000.00 . $ 10,000.00 $ 1,500 100 200 $ 1,800.00 5. Net income 6. Net income reduced by one - half 7. Credits against net income under $ 25 ( 2 personal exemp- tions under § 25 ( b ) ...
... Code ) ; excess of $ 700 over 5 percent of $ 10,000 ) 2,000.00 . $ 10,000.00 $ 1,500 100 200 $ 1,800.00 5. Net income 6. Net income reduced by one - half 7. Credits against net income under $ 25 ( 2 personal exemp- tions under § 25 ( b ) ...
57. lappuse
... Code § 1001. In determining the bracket at which net gifts for 1948 ( or any future year ) will be taxed , the provisions of $ 1000 ( d ) Int . Rev. Code will continue to apply to transfers made after 1942 and before April 3 , 1948 . 23 ...
... Code § 1001. In determining the bracket at which net gifts for 1948 ( or any future year ) will be taxed , the provisions of $ 1000 ( d ) Int . Rev. Code will continue to apply to transfers made after 1942 and before April 3 , 1948 . 23 ...
100. lappuse
... Code § 812 ( e ) ( 3 ) ( D ) . Such " transfers " are transfers by the decedent during his lifetime . A marital deduction is allowed only for such transfers to the surviving spouse includible in the decedent's gross estate under § 811 ...
... Code § 812 ( e ) ( 3 ) ( D ) . Such " transfers " are transfers by the decedent during his lifetime . A marital deduction is allowed only for such transfers to the surviving spouse includible in the decedent's gross estate under § 811 ...
Saturs
The General View | 3 |
The Income Tax ProvisionsBasic Considerations | 11 |
The Income Splitting Provisions | 25 |
Autortiesības | |
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The American University Tax Institute Lectures: Papers Presented ..., 1. sējums Fragmentu skats - 1946 |
The American University Tax Institute Lectures: Papers Presented ..., 5. sējums Fragmentu skats - 1953 |
The American University Tax Institute Lectures: Papers Presented ..., 3. sējums Fragmentu skats - 1951 |
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adjusted gross estate aff'd allowed amendments amount annuity application assets association Bazley beneficiaries benefit bequest business purpose capital cert Comm'r Commissioner Committee common law community property computing considered contributions corporation corpus cost Court of Claims decedent decision determining disallowed duction effect employees entire interest equalization erty estate and gift estate planning estate tax executor exemption Federal fee simple filed fund gift tax held Helvering husband included income splitting income tax insurance company interest in property Internal Revenue Code joint return marital deduction ment nondeductible one-half paid partnership payable payment pension plan person power to appoint preferred stock prior proceeds profit-sharing plan prop regulations reorganization result Revenue Act rule Senate Report settlement spouse's statute statutory supra note Supreme Court surviving spouse Tax Court taxable taxpayer terminable interest tion transfer Treasury trust trust instrument United viving spouse wife