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 57.
57. lappuse
... share of community property will generally be the value at the date of death of the decedent , if the decedent died after December 31 , 1947. This brings the treatment of the survivor's share of community property in line with property ...
... share of community property will generally be the value at the date of death of the decedent , if the decedent died after December 31 , 1947. This brings the treatment of the survivor's share of community property in line with property ...
74. lappuse
... share of his entire interest in property - only where such share is a terminable interest . The division by the decedent of the interests in a farm into mineral rights and all other rights could not be made in the case of community ...
... share of his entire interest in property - only where such share is a terminable interest . The division by the decedent of the interests in a farm into mineral rights and all other rights could not be made in the case of community ...
109. lappuse
... share of the community property and do not serve to reduce his suriving spouse's share . Accordingly , in order to bring equivalent results in the case of non - community property , the 50 per cent limitations should be based upon such ...
... share of the community property and do not serve to reduce his suriving spouse's share . Accordingly , in order to bring equivalent results in the case of non - community property , the 50 per cent limitations should be based upon such ...
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