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 74.
15. lappuse
... taxable year for which the return is made . Thus , on a separate re- turn for the calendar year 1948 , if the ... taxable year of the taxpayer . A similar rule is prescribed for determining the date which is to control with respect to ...
... taxable year for which the return is made . Thus , on a separate re- turn for the calendar year 1948 , if the ... taxable year of the taxpayer . A similar rule is prescribed for determining the date which is to control with respect to ...
31. lappuse
... taxable year except where death intervenes , which case I will discuss below . If one or both spouses reports his income on a fiscal year basis . and the spouses have different taxable years , it will be necessary for them to adopt a ...
... taxable year except where death intervenes , which case I will discuss below . If one or both spouses reports his income on a fiscal year basis . and the spouses have different taxable years , it will be necessary for them to adopt a ...
32. lappuse
... taxable year , he may not make a joint return with the deceased spouse . He can , of course , secure the benefits of income splitting by filing a joint return . with his new spouse . The second case in which a sur- viving spouse may not ...
... taxable year , he may not make a joint return with the deceased spouse . He can , of course , secure the benefits of income splitting by filing a joint return . with his new spouse . The second case in which a sur- viving spouse may not ...
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