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 48.
122. lappuse
... received within 5 years prior to her death by gift or from the estate of a deceased spouse . The deduction is ... received by the survivor . If the deduction for property previously taxed were to be continued for property received from a ...
... received within 5 years prior to her death by gift or from the estate of a deceased spouse . The deduction is ... received by the survivor . If the deduction for property previously taxed were to be continued for property received from a ...
162. lappuse
... received from the other by gift ( after April 2 , 1948 ) , will bear a full estate tax even though a gift tax may have been paid . Also , in the estate of the spouse to die last , property received from the spouse dieing first will bear ...
... received from the other by gift ( after April 2 , 1948 ) , will bear a full estate tax even though a gift tax may have been paid . Also , in the estate of the spouse to die last , property received from the spouse dieing first will bear ...
270. lappuse
... receiving a nonassignable an- nuity without any cash surrender value , years before he received any payments , but the Court said that under the language of the statute it had no choice . Ignoring the unfairness and hardship , there is ...
... receiving a nonassignable an- nuity without any cash surrender value , years before he received any payments , but the Court said that under the language of the statute it had no choice . Ignoring the unfairness and hardship , there is ...
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