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 10.
108. lappuse
... debts , only his share of such debts.157 Other deductions provided under the estate tax law158 — the $ 60,000 exemption , the deduction for property previously taxed , and the deduction for 154 Int . Rev. Code 812 ( e ) ( 1 ) ( H ) ...
... debts , only his share of such debts.157 Other deductions provided under the estate tax law158 — the $ 60,000 exemption , the deduction for property previously taxed , and the deduction for 154 Int . Rev. Code 812 ( e ) ( 1 ) ( H ) ...
110. lappuse
... debts are community or separate charges . In other words , the statute arbitrarily allo- cates a proportionate part of each debt to the separate property in the ratio that the separate property bears to the entire gross estate . Where ...
... debts are community or separate charges . In other words , the statute arbitrarily allo- cates a proportionate part of each debt to the separate property in the ratio that the separate property bears to the entire gross estate . Where ...
288. lappuse
... - tion 112 , in the narrowest type of cases , and then with strings attached to its rulings . Today , if you plan a recapitalization where the debt capital or quasi debt capital is 288 THE AMERICAN UNIVERSITY TAX INSTITUTE.
... - tion 112 , in the narrowest type of cases , and then with strings attached to its rulings . Today , if you plan a recapitalization where the debt capital or quasi debt capital is 288 THE AMERICAN UNIVERSITY TAX INSTITUTE.
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