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 60.
99. lappuse
... estate a deduction for the interests in prop- erty which the surviving spouse acquires from the dece- dent only where such interests are included in his gross estate.118 In the previous discussion of concepts and policies , reference ...
... estate a deduction for the interests in prop- erty which the surviving spouse acquires from the dece- dent only where such interests are included in his gross estate.118 In the previous discussion of concepts and policies , reference ...
109. lappuse
... gross estate reduced only by the deductible claims against such property.159 The " adjusted gross estate " is computed in the man- ner just described . That is , it is generally the value of the gross estate minus the deductions under ...
... gross estate reduced only by the deductible claims against such property.159 The " adjusted gross estate " is computed in the man- ner just described . That is , it is generally the value of the gross estate minus the deductions under ...
163. lappuse
... estate tax provisions . Until it is known what goes into the gross estate and at what value , the share of the surviving spouse cannot be determined . A gift alleged to be in contemplation of death , the inclusion or exclusion of some ...
... estate tax provisions . Until it is known what goes into the gross estate and at what value , the share of the surviving spouse cannot be determined . A gift alleged to be in contemplation of death , the inclusion or exclusion of some ...
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