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 70.
55. lappuse
... equalization result was desired without the necessity of changing fundamental property law . If the community property laws were to be respected by reinstating the pre - 1942 rules for taxation of such prop- erty , it can be argued that ...
... equalization result was desired without the necessity of changing fundamental property law . If the community property laws were to be respected by reinstating the pre - 1942 rules for taxation of such prop- erty , it can be argued that ...
58. lappuse
... equalization " is not self operative ; it means different things to differ- ent people . In the following pages , the problems which arose in connection with " equalization " under the policies of the Revenue Act of 1948 will be ...
... equalization " is not self operative ; it means different things to differ- ent people . In the following pages , the problems which arose in connection with " equalization " under the policies of the Revenue Act of 1948 will be ...
124. lappuse
... equalization " perimts in most cases a marital deduction for the value of a contract acquired by the decedent ( and ... equalization " creates in connection with community property are ex- emplified in the rules for tracing separate ...
... equalization " perimts in most cases a marital deduction for the value of a contract acquired by the decedent ( and ... equalization " creates in connection with community property are ex- emplified in the rules for tracing separate ...
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