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.
92. lappuse
... appoint is required to be so broad that it will fall into the category of taxable powers of appointment for estate ... appoint- ment , the marital deduction in the case of such trusts may be justified on the ground that the property held ...
... appoint is required to be so broad that it will fall into the category of taxable powers of appointment for estate ... appoint- ment , the marital deduction in the case of such trusts may be justified on the ground that the property held ...
140. lappuse
... appoint the entire corpus at death , the requirement with respect to a power of appointment is satisfied . Limitations of the Power to Appoint . The trust instrument may provide as is usually the case for the successor in interest to ...
... appoint the entire corpus at death , the requirement with respect to a power of appointment is satisfied . Limitations of the Power to Appoint . The trust instrument may provide as is usually the case for the successor in interest to ...
141. lappuse
... appoint to herself or to her estate and , therefore , the marital deduction would not be allowed.45 III . Insurance - Section 812 ( e ) ( 1 ) ( G ) . The principal points which have been cited as the basis for the marital deduction for ...
... appoint to herself or to her estate and , therefore , the marital deduction would not be allowed.45 III . Insurance - Section 812 ( e ) ( 1 ) ( G ) . The principal points which have been cited as the basis for the marital deduction for ...
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