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 98.
55. lappuse
... estate tax and gift tax - wise , was sought through the operation of specific rules added to the tax system itself.'6 The system evolved under the Revenue Act of 1948 to accomplish the above objectives is , in general , as follows : 17 1.
... estate tax and gift tax - wise , was sought through the operation of specific rules added to the tax system itself.'6 The system evolved under the Revenue Act of 1948 to accomplish the above objectives is , in general , as follows : 17 1.
150. lappuse
... estate tax marital deduction and the value of the gift property appearing in the numerator is also reduced to the extent it is embraced in the estate tax marital deduction . This latter reduction is to zero if the 50 % limitation on the ...
... estate tax marital deduction and the value of the gift property appearing in the numerator is also reduced to the extent it is embraced in the estate tax marital deduction . This latter reduction is to zero if the 50 % limitation on the ...
188. lappuse
... estate tax on each half - hence less graduation and double exemptions . In New York there is one estate tax on the whole and hence a higher tax . ( 3 ) Now , to modify the same example , suppose that the California wife - still dying ...
... estate tax on each half - hence less graduation and double exemptions . In New York there is one estate tax on the whole and hence a higher tax . ( 3 ) Now , to modify the same example , suppose that the California wife - still dying ...
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