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 97.
116. lappuse
... deduction is 50 per cent of the value of the gift.'80 181 It may be noted that the method of computation of the gift tax marital deduction is different from that under the estate tax . Under the gift tax the deduction is an amount equal ...
... deduction is 50 per cent of the value of the gift.'80 181 It may be noted that the method of computation of the gift tax marital deduction is different from that under the estate tax . Under the gift tax the deduction is an amount equal ...
122. lappuse
... deduction is allowed the estate of the first spouse , the disallowance of the § 812 ( c ) deduction has the effect of shifting the deduction from the second estate to the first estate , with equivalent results as long as the surviving ...
... deduction is allowed the estate of the first spouse , the disallowance of the § 812 ( c ) deduction has the effect of shifting the deduction from the second estate to the first estate , with equivalent results as long as the surviving ...
128. lappuse
... deduction . But in order to obtain a marital deduction for property left in trust or for life insurance proceeds , it is necessary to be acquainted thoroughly with the terms of the statute . 1. Basic Concepts - Equalization Fundamentals ...
... deduction . But in order to obtain a marital deduction for property left in trust or for life insurance proceeds , it is necessary to be acquainted thoroughly with the terms of the statute . 1. Basic Concepts - Equalization Fundamentals ...
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