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 94.
76. lappuse
... death.65 An important point in the application of the termin- able interest rule is that it is not limited to ... death " within the meaning of § 401 , Rev. Act of 1918 because the remainder interest in the property passed at the time of ...
... death.65 An important point in the application of the termin- able interest rule is that it is not limited to ... death " within the meaning of § 401 , Rev. Act of 1918 because the remainder interest in the property passed at the time of ...
96. lappuse
... death the surviving spouse has a terminable interest . Under the terminable interest rule the marital deduction would be disallowed because of the interest which has passed to the decedent's sister ( even though such interest is only ...
... death the surviving spouse has a terminable interest . Under the terminable interest rule the marital deduction would be disallowed because of the interest which has passed to the decedent's sister ( even though such interest is only ...
142. lappuse
... death . As previously pointed out , although the trust provision requires annual or more frequent payments , there is no requirement as to the time of the first pay- ment after the decedent's death . The provision for in- surance ...
... death . As previously pointed out , although the trust provision requires annual or more frequent payments , there is no requirement as to the time of the first pay- ment after the decedent's death . The provision for in- surance ...
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