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 46.
32. lappuse
... joint return with the deceased spouse . He can , of course , secure the benefits of income splitting by filing a joint return with his new spouse . The second case in which a sur- viving spouse may not file a joint return with a ...
... joint return with the deceased spouse . He can , of course , secure the benefits of income splitting by filing a joint return with his new spouse . The second case in which a sur- viving spouse may not file a joint return with a ...
34. lappuse
... filing is granted , that will extend the due date of the return . ' Although condition ( C ) serves to prevent a surviving spouse from filing a joint return for his spouse where the return is timely filed , it has no application to joint ...
... filing is granted , that will extend the due date of the return . ' Although condition ( C ) serves to prevent a surviving spouse from filing a joint return for his spouse where the return is timely filed , it has no application to joint ...
35. lappuse
... return made by the executor will be treated as the return of the deceased spouse for the taxable year . But the return will be subject to the delinquency penalties prescribed by ... joint return before the last INCOME SPLITTING PROVISIONS 35.
... return made by the executor will be treated as the return of the deceased spouse for the taxable year . But the return will be subject to the delinquency penalties prescribed by ... joint return before the last INCOME SPLITTING PROVISIONS 35.
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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advantage allowed amendments amount annuity Appeals application appoint assets association basis beneficiaries benefit bequest capital Code Commissioner Committee community property considered continue contract contributions corporation cost Court of Claims death decedent decedent's decision determining difference disallowed discussed effect employees entire equalization estate tax example exemption expenses fact Federal filed fund gift tax give given going Government gross estate held husband included income income tax Internal Revenue Internal Revenue Code involved joint return Judge limited loss marital deduction ment necessary paid passing payment pension person present principle prior problem proceeds production provisions question reason received reduced reference regulations relation respect result Revenue Act rule Senate Senate Report separate share splitting statute statutory supra surviving spouse Tax Court taxable taxpayer term terminable interest tion transfer trust trust instrument United wife