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 83.
6. lappuse
... result in the payment ultimately of a greater amount of tax . The marital deduction , to be allowed , must consist of a transfer of the type which would result in the property so transferred being in- cluded in the estate of the spouse ...
... result in the payment ultimately of a greater amount of tax . The marital deduction , to be allowed , must consist of a transfer of the type which would result in the property so transferred being in- cluded in the estate of the spouse ...
22. lappuse
... results from salary paid to the husband . Sales of capital assets by the husband result in long - term capital losses of $ 4,000 in excess of long - term capital gains , so that 50 percent of such excess , or $ 2,000 , would be taken ...
... results from salary paid to the husband . Sales of capital assets by the husband result in long - term capital losses of $ 4,000 in excess of long - term capital gains , so that 50 percent of such excess , or $ 2,000 , would be taken ...
86. lappuse
... result is merely a logical extension of the rule previously stated in the ease of a specific bequest of a nondeductible terminable interest , for there can be no question that under subparagraph ( B ) of section 812 ( e ) ( 1 ) no ...
... result is merely a logical extension of the rule previously stated in the ease of a specific bequest of a nondeductible terminable interest , for there can be no question that under subparagraph ( B ) of section 812 ( e ) ( 1 ) no ...
Saturs
The General View | 3 |
The Income Tax ProvisionsBasic Considerations | 11 |
The Income Splitting Provisions | 25 |
Autortiesības | |
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Citi izdevumi - Skatīt visu
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