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 89.
88. lappuse
... effect , considered a settlement for which a marital deduction generally is not allowed . For ex- ample , suppose a decedent's will directs the executor to purchase an annuity for his surviving spouse for her life . The statute ...
... effect , considered a settlement for which a marital deduction generally is not allowed . For ex- ample , suppose a decedent's will directs the executor to purchase an annuity for his surviving spouse for her life . The statute ...
119. lappuse
... effect given to the community prop- erty system , a gift of community property to a person outside the husband ... effect to this remarkable fiction is an annual election which , if made , must be made by both spouses and is then ...
... effect given to the community prop- erty system , a gift of community property to a person outside the husband ... effect to this remarkable fiction is an annual election which , if made , must be made by both spouses and is then ...
120. lappuse
... effect elsewhere . 195 The election has no effect generally on the estate tax transfer concept . For ex- ample , a husband may transfer property in trust with the income to be paid to himself and his wife for their joint lives and then ...
... effect elsewhere . 195 The election has no effect generally on the estate tax transfer concept . For ex- ample , a husband may transfer property in trust with the income to be paid to himself and his wife for their joint lives and then ...
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