The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 3. sējumsM. Bender, 1951 |
No grāmatas satura
1.–3. rezultāts no 12.
125. lappuse
... decedent's gross estate as a " transfer in contemplation of death . " Secondly , does the trust property consist to any extent of insurance upon the decedent's life ? If so , the trust must be judged by the dual statutory test ...
... decedent's gross estate as a " transfer in contemplation of death . " Secondly , does the trust property consist to any extent of insurance upon the decedent's life ? If so , the trust must be judged by the dual statutory test ...
128. lappuse
... decedent's death " ; but there are several decisions to the effect that a power which could be exercised only upon the occur- rence of a contingency which did not in fact occur dur- ing the decedent's lifetime is not within section 811 ...
... decedent's death " ; but there are several decisions to the effect that a power which could be exercised only upon the occur- rence of a contingency which did not in fact occur dur- ing the decedent's lifetime is not within section 811 ...
140. lappuse
... decedent created a trust under which ( a ) the interests of some or all the beneficiaries could not vest in possession or enjoyment until at or after the decedent's death and ( b ) the decedent expressly retained an interest in the ...
... decedent created a trust under which ( a ) the interests of some or all the beneficiaries could not vest in possession or enjoyment until at or after the decedent's death and ( b ) the decedent expressly retained an interest in the ...
Saturs
Specific Problems | 13 |
TIONS | 29 |
Taxation of Corporate Distributions | 49 |
Autortiesības | |
19 citas sadaļas nav parādītas.
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 ..., 2. sējums Fragmentu skats - 1949 |
Bieži izmantoti vārdi un frāzes
accumulated agent allowed amended amount Appeals apply assets bank basis Bureau cancellation capital carried cash charge Code Comm'r Commissioner Committee Company complete computing considered contract corporation death decision deduction defendant determining discussion distribution dividend earnings and profits earnings or profits effect employee evidence excess exchange existing extent fact filing fraud gain Government held Helvering holding included income increase intent interest Internal Revenue Internal Revenue Code involved later liquidation loss March means ment method operating paid partial party payment period possible preferred present prior problems proof provisions purchaser question realized reason received reduced Regulations reorganization reported result Revenue Act rule Section securities share shareholders situation statute stockholders substantial supra surplus Tax Court tax-free taxable taxpayer term tion transaction transfer treated trust United