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 78.
15. lappuse
... allowed for a spouse of the taxpayer if such spouse has attained the age of 65 years and for a blind spouse of the tax- payer . As in the case of the regular exemption for a spouse , these exemptions are allowed the taxpayer on a ...
... allowed for a spouse of the taxpayer if such spouse has attained the age of 65 years and for a blind spouse of the tax- payer . As in the case of the regular exemption for a spouse , these exemptions are allowed the taxpayer on a ...
113. lappuse
... allowed for a bequest from the dece- dent's share of community property . It might be sup- posed that since the community property law automat- ically provides a 50-50 split of property , no marital de- duction would be allowed for a ...
... allowed for a bequest from the dece- dent's share of community property . It might be sup- posed that since the community property law automat- ically provides a 50-50 split of property , no marital de- duction would be allowed for a ...
116. lappuse
... allowed ) after the annual exclusion ( Int . Rev. Code 1004 ( c ) ) . For example , if the only gift in 1949 by a husband to his wife is $ 5,000 , an exclusion of $ 3,000 is allowed and a marital deduction of $ 2,000 is allowed . If he ...
... allowed ) after the annual exclusion ( Int . Rev. Code 1004 ( c ) ) . For example , if the only gift in 1949 by a husband to his wife is $ 5,000 , an exclusion of $ 3,000 is allowed and a marital deduction of $ 2,000 is allowed . If he ...
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