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 43.
66. lappuse
... disallow a marital deduction for a life estate and for any other interest which will termin- ate at a time determined with reference to the surviving spouse's death.43 Thus a deduction would be disallowed alike for a bequest of income ...
... disallow a marital deduction for a life estate and for any other interest which will termin- ate at a time determined with reference to the surviving spouse's death.43 Thus a deduction would be disallowed alike for a bequest of income ...
122. lappuse
... disallowance of the § 812 ( c ) deduction is not dependent on the allow ance of a marital deduction in the estate of the prior decedent . The deduction is also disallowed for the decedent's share of community prop- erty received by the ...
... disallowance of the § 812 ( c ) deduction is not dependent on the allow ance of a marital deduction in the estate of the prior decedent . The deduction is also disallowed for the decedent's share of community prop- erty received by the ...
347. lappuse
... disallowed items , the regulations , following the clear indication in the Committee Reports , insist that the ex ... disallowed as a business expense deduction , either because a personal , family , or living expense , expressly ...
... disallowed items , the regulations , following the clear indication in the Committee Reports , insist that the ex ... disallowed as a business expense deduction , either because a personal , family , or living expense , expressly ...
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