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.
99. lappuse
... passing " of interests in property from the decedent . The phrase " passing from the decedent " is defined in the statute 19 and as so defined is " broad enough to cover all the interests included in determining the value of the ...
... passing " of interests in property from the decedent . The phrase " passing from the decedent " is defined in the statute 19 and as so defined is " broad enough to cover all the interests included in determining the value of the ...
104. lappuse
... passing to the person or persons en- titled to receive the interest by reason of the dis- claimer.142 On the other hand , if another person dis- claims a bequest so that the disclaimed interest falls in- to the residue bequeathed to the ...
... passing to the person or persons en- titled to receive the interest by reason of the dis- claimer.142 On the other hand , if another person dis- claims a bequest so that the disclaimed interest falls in- to the residue bequeathed to the ...
105. lappuse
... passing to the surviving spouse from the decedent . C. Valuation . Since the purpose of the marital deduction is to reduce the decedent's estate tax base , the value of the interest passing to the surviving spouse for which a deduction ...
... passing to the surviving spouse from the decedent . C. Valuation . Since the purpose of the marital deduction is to reduce the decedent's estate tax base , the value of the interest passing to the surviving spouse for which a deduction ...
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