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 58.
3. lappuse
... reason why this recognition did not earlier occur in the light of the previous tax Shangri - La in the community property states . Search as I will , I could not find out whether the Congress felt that husbands and wives in the ...
... reason why this recognition did not earlier occur in the light of the previous tax Shangri - La in the community property states . Search as I will , I could not find out whether the Congress felt that husbands and wives in the ...
101. lappuse
... reason of the power ) under $ 811 ( f ) . It also applies to interests subject to a non - taxable power , which is significant for the purpose of interests passing to persons other than the surviving spouse under the terminable interest ...
... reason of the power ) under $ 811 ( f ) . It also applies to interests subject to a non - taxable power , which is significant for the purpose of interests passing to persons other than the surviving spouse under the terminable interest ...
104. lappuse
... 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 surviving spouse , the disclaimed interest is considered as passing ...
... 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 surviving spouse , the disclaimed interest is considered as passing ...
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