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 73.
6. lappuse
... transfer must be either outright or with a power in the surviving spouse over the corpus exercisable by the spouse alone and in all events , in favor of herself or her estate . The prop- erty transferred must be includible in adjusted ...
... transfer must be either outright or with a power in the surviving spouse over the corpus exercisable by the spouse alone and in all events , in favor of herself or her estate . The prop- erty transferred must be includible in adjusted ...
98. lappuse
... Transfer Concept . Under the community property system the surviving spouse generally acquires a share in each item of com- 115 Senate Report , Part 2 at 15 . 116 Only the principal technical problems are discussed in this section . The ...
... Transfer Concept . Under the community property system the surviving spouse generally acquires a share in each item of com- 115 Senate Report , Part 2 at 15 . 116 Only the principal technical problems are discussed in this section . The ...
100. lappuse
... transfers , 122 bequeaths or devises the interest or it is inherited from him.123 The dower or curtesy inter- est of ... transfer but significance attaches only to those for less than an adequate and full consideration to the surviving ...
... transfers , 122 bequeaths or devises the interest or it is inherited from him.123 The dower or curtesy inter- est of ... transfer but significance attaches only to those for less than an adequate and full consideration to the surviving ...
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