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 46.
66. lappuse
... bequest of income for life and for a bequest of an annuity for life . The purpose of this approach obviously is to disallow a marital deduction for an interest which will not be includible in the surviving spouse's gross estate.44 It ...
... bequest of income for life and for a bequest of an annuity for life . The purpose of this approach obviously is to disallow a marital deduction for an interest which will not be includible in the surviving spouse's gross estate.44 It ...
83. lappuse
... bequest of an income or an annuity right , the be- quest is of an interest in the property in the fund . ( B ) The asset theory . Another theory which may be applied is that the interest given or bequeathed is an interest in the ...
... bequest of an income or an annuity right , the be- quest is of an interest in the property in the fund . ( B ) The asset theory . Another theory which may be applied is that the interest given or bequeathed is an interest in the ...
113. lappuse
... 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 bequest of the ...
... 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 bequest of the ...
Saturs
The General View | 3 |
The Income Tax ProvisionsBasic Considerations | 11 |
The Income Splitting Provisions | 25 |
Autortiesības | |
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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 |
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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