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 30.
79. lappuse
... Annuity contracts , especially under employee pension plans are a common method of providing for old age and for protection of one's spouse . " Accordingly , the allowance of a marital deduction for the above type of annuity in which no ...
... Annuity contracts , especially under employee pension plans are a common method of providing for old age and for protection of one's spouse . " Accordingly , the allowance of a marital deduction for the above type of annuity in which no ...
88. lappuse
... annuity for his surviving spouse for her life . The statute disallows the marital deduction for the value of annuity regardless of the nature or extent of the assets in the estate which may be used for the acquisition . This rule ...
... annuity for his surviving spouse for her life . The statute disallows the marital deduction for the value of annuity regardless of the nature or extent of the assets in the estate which may be used for the acquisition . This rule ...
271. lappuse
... annuity policy though absolute was assignable . On this basis is was held to have value to the taxpayer . By ... Annuity . One advantage of the annuity in contrast to the trust ** In all other cases , if the employee's rights under the ...
... annuity policy though absolute was assignable . On this basis is was held to have value to the taxpayer . By ... Annuity . One advantage of the annuity in contrast to the trust ** In all other cases , if the employee's rights under the ...
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