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 25.
7. lappuse
... factor is obviously the size of the ex- pected estate of the surviving spouse other than the amount transferred for which the marital deduction is taken . It is quite conceivable that the personal estate of the surviving spouse ...
... factor is obviously the size of the ex- pected estate of the surviving spouse other than the amount transferred for which the marital deduction is taken . It is quite conceivable that the personal estate of the surviving spouse ...
186. lappuse
... factors . Apparent federal estate tax savings may be offset by increased local taxes and ad- ministration expenses . Economic factors stemming from the character of the assets held by one spouse may cause a decision to sacrifice the ...
... factors . Apparent federal estate tax savings may be offset by increased local taxes and ad- ministration expenses . Economic factors stemming from the character of the assets held by one spouse may cause a decision to sacrifice the ...
306. lappuse
... factor in the test of an association . The regulations , as amended under the Revenue Act of 1932 , to substantially their present con- tent , entirely eliminated the element of control as a factor in the classification of a trust as an ...
... factor in the test of an association . The regulations , as amended under the Revenue Act of 1932 , to substantially their present con- tent , entirely eliminated the element of control as a factor in the classification of a trust as an ...
Saturs
The General View | 3 |
The Income Tax ProvisionsBasic Considerations | 11 |
The Income Splitting Provisions | 25 |
Autortiesības | |
37 citas sadaļas nav parādītas.
Citi izdevumi - Skatīt visu
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 |
Bieži izmantoti vārdi un frāzes
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