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 99.
119. lappuse
... gift of community property to a person outside the husband - wife unit is treated as a gift by each spouse of his interest ; that is , if each has a " vested " interest each makes half the ... gift tax ESTATE AND GIFT TAX EQUALIZATION 119.
... gift of community property to a person outside the husband - wife unit is treated as a gift by each spouse of his interest ; that is , if each has a " vested " interest each makes half the ... gift tax ESTATE AND GIFT TAX EQUALIZATION 119.
120. lappuse
... gift tax purposes , except as the fiction of splitting the gifts is expressly given effect elsewhere . 195 The election has no effect generally on the estate tax transfer concept . For ex- ample , a husband may transfer property in ...
... gift tax purposes , except as the fiction of splitting the gifts is expressly given effect elsewhere . 195 The election has no effect generally on the estate tax transfer concept . For ex- ample , a husband may transfer property in ...
149. lappuse
... gift , to the extent the gift property or income was not actually his ? Prompted by the Congressional Committee Reports , the Commissioner has generously ruled that he will ... estate tax marital deduction and the GIFT TAX UNDER 1948 ACT 149.
... gift , to the extent the gift property or income was not actually his ? Prompted by the Congressional Committee Reports , the Commissioner has generously ruled that he will ... estate tax marital deduction and the GIFT TAX UNDER 1948 ACT 149.
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