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.
54. lappuse
... amendments no longer applicable . ' 3 The tax committees of Congress , however , announced that they would be unwilling merely to repeal the 1942 amendments.'4 Repeal alone would generally reproduce pre - 1942 results which were con ...
... amendments no longer applicable . ' 3 The tax committees of Congress , however , announced that they would be unwilling merely to repeal the 1942 amendments.'4 Repeal alone would generally reproduce pre - 1942 results which were con ...
56. lappuse
... amendments were in effect . But if the reinstatement of the pre - 1942 community property treatment on January 1 , 1948 would cause the inclusion of community property in the gross estate of a spouse who died in 1948 prior to April 2 ...
... amendments were in effect . But if the reinstatement of the pre - 1942 community property treatment on January 1 , 1948 would cause the inclusion of community property in the gross estate of a spouse who died in 1948 prior to April 2 ...
57. lappuse
... amendments are made to the Internal Revenue Code to give effect in other respects to the policy of the basic amendments.25 The task of giving to decedents with non - community property the estate and gift tax advantages of community 22 ...
... amendments are made to the Internal Revenue Code to give effect in other respects to the policy of the basic amendments.25 The task of giving to decedents with non - community property the estate and gift tax advantages of community 22 ...
Saturs
The General View | 3 |
The Income Tax ProvisionsBasic Considerations | 11 |
The Income Splitting Provisions | 25 |
Autortiesības | |
37 citas sadaļas nav parādītas.
Citi izdevumi - Skatīt visu
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 |
Bieži izmantoti vārdi un frāzes
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