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.
47. lappuse
... present loopholes provided by gifts and trusts in common law states , there should be complete integration of gift and estate taxes , computing a new tax upon death including all substantial taxable gifts since the present gift tax was ...
... present loopholes provided by gifts and trusts in common law states , there should be complete integration of gift and estate taxes , computing a new tax upon death including all substantial taxable gifts since the present gift tax was ...
95. lappuse
... present provision . " " ( 3 ) The present provision applies only to insurance upon the life of the decendent . The amendment makes the provision applicable also to proceeds under an insurance contract upon the life of another where the ...
... present provision . " " ( 3 ) The present provision applies only to insurance upon the life of the decendent . The amendment makes the provision applicable also to proceeds under an insurance contract upon the life of another where the ...
307. lappuse
... Present Provisions of the Code and Regulations . Section 3797 ( a ) ( 3 ) of the present Code defines the term " corporation " to include associations , joint stock companies and insurance companies . Section 3797 ( a ) - ( 2 ) in ...
... Present Provisions of the Code and Regulations . Section 3797 ( a ) ( 3 ) of the present Code defines the term " corporation " to include associations , joint stock companies and insurance companies . Section 3797 ( a ) - ( 2 ) in ...
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