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 75.
111. lappuse
... community property . If he leaves his share to his spouse , no marital deduction will be allowed . If the parties partition the property so that each takes one - half as separate property , should a marital deduction be allowed if the ...
... community property . If he leaves his share to his spouse , no marital deduction will be allowed . If the parties partition the property so that each takes one - half as separate property , should a marital deduction be allowed if the ...
112. lappuse
... community property , but in such cases , the separate property so acquired is con- sidered as community property only to the extent that it represents a true partition , that is , an equal division of property between the spouses . If ...
... community property , but in such cases , the separate property so acquired is con- sidered as community property only to the extent that it represents a true partition , that is , an equal division of property between the spouses . If ...
113. lappuse
... 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 decedent's interest in community ...
... 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 decedent's interest in community ...
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