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 40.
83. lappuse
... assets in the fund which may be used to satisfy the gift or bequest . Accordingly , for want of a better name , this theory may be called the " asset theory . " The application of the asset theory may be illustrated in the case of a ...
... assets in the fund which may be used to satisfy the gift or bequest . Accordingly , for want of a better name , this theory may be called the " asset theory . " The application of the asset theory may be illustrated in the case of a ...
85. lappuse
... assets in the gen- eral estate , such assets being those out of which , or the proceeds of which , the interest of the surviving spouse may be satisfied . In such cases where a terminable interest is included among the assets , the ...
... assets in the gen- eral estate , such assets being those out of which , or the proceeds of which , the interest of the surviving spouse may be satisfied . In such cases where a terminable interest is included among the assets , the ...
302. lappuse
... assets ac- complished that very purpose , since the new corporation , the taxpayer , acquired a stepped - up basis equal to the value of the assets at the time of the liquidation of the old corporation and the simultaneous transfer of ...
... assets ac- complished that very purpose , since the new corporation , the taxpayer , acquired a stepped - up basis equal to the value of the assets at the time of the liquidation of the old corporation and the simultaneous transfer of ...
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