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 73.
75. lappuse
... person for less than adequate and full consideration . Int . Rev. Code § 812 ( e ) ( 1 ) ( B ) ( i ) , ( ii ) . In determining whether an interest in the property has passed to another person , the broad definition of a terminable ...
... person for less than adequate and full consideration . Int . Rev. Code § 812 ( e ) ( 1 ) ( B ) ( i ) , ( ii ) . In determining whether an interest in the property has passed to another person , the broad definition of a terminable ...
169. lappuse
... person other than the surviving spouse or her estate ; and ( b ) if by reason of such passage such other person may possess or enjoy any part of the property after the termination or failure of the interest which passed from the ...
... person other than the surviving spouse or her estate ; and ( b ) if by reason of such passage such other person may possess or enjoy any part of the property after the termination or failure of the interest which passed from the ...
170. lappuse
... person other than the surviving spouse , passed from the decedent to such other person for an adequate consideration , the interest is deductible . On the other hand had the decedent made a gift of property reserving to himself and his ...
... person other than the surviving spouse , passed from the decedent to such other person for an adequate consideration , the interest is deductible . On the other hand had the decedent made a gift of property reserving to himself and his ...
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