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 52.
72. lappuse
... Senate Report , Part 2 at 9 . If , however , the surviving spouse elects to take under the will , the marital deduction is determined by the interest acquired thereby . Id . at 11 . 57 Senate Report , Part 2 at 7. The principal ...
... Senate Report , Part 2 at 9 . If , however , the surviving spouse elects to take under the will , the marital deduction is determined by the interest acquired thereby . Id . at 11 . 57 Senate Report , Part 2 at 7. The principal ...
104. lappuse
... Report on the Revenue Act of 1948.139 Disclaimers by the surviving spouse and other per- sons of bequests or devises ... Senate Report , Part 2 at 5. Compare note 34 , supra . 140 " A disclaimer is a complete and unqualified refusal to ...
... Report on the Revenue Act of 1948.139 Disclaimers by the surviving spouse and other per- sons of bequests or devises ... Senate Report , Part 2 at 5. Compare note 34 , supra . 140 " A disclaimer is a complete and unqualified refusal to ...
120. lappuse
... Senate Report , Part 2 at 34. However , the election may be made at the time of filing a delinquent return ( but not if a timely return was filed or a deficiency notice previously mailed by the Commis- sioner ) . 194 Senate Report ...
... Senate Report , Part 2 at 34. However , the election may be made at the time of filing a delinquent return ( but not if a timely return was filed or a deficiency notice previously mailed by the Commis- sioner ) . 194 Senate Report ...
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