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 44.
110. lappuse
... separate property in the ratio that the separate property bears to the entire gross estate . Where the community debts can be identified and the amount thereof is less than the statute allocates , in effect , to community property , the ...
... separate property in the ratio that the separate property bears to the entire gross estate . Where the community debts can be identified and the amount thereof is less than the statute allocates , in effect , to community property , the ...
111. lappuse
... separate property , should a marital deduction be allowed if the husband devises such separate property to his widow ? Since there is no gift tax imposed in the case of such partition , 165 allowance of the marital deduc- tion would ...
... separate property , should a marital deduction be allowed if the husband devises such separate property to his widow ? Since there is no gift tax imposed in the case of such partition , 165 allowance of the marital deduc- tion would ...
112. lappuse
... separate property , no part of such property will , under the statute , be considered as community prop- erty.171 The statute imposes a burden of tracing the gross estate with respect to any separate property of a dece- dent included in ...
... separate property , no part of such property will , under the statute , be considered as community prop- erty.171 The statute imposes a burden of tracing the gross estate with respect to any separate property of a dece- dent included 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