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" ... intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his... "
Reports of the Tax Court of the United States - 143. lappuse
autors: United States. Tax Court - 1968
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Cases Decided in the United States Court of Claims ... with ..., 139. sējums

United States. Court of Claims, Audrey Bernhardt - 1958 - 910 lapas
...by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death * * *. Any transfer of a material part of his property in the nature of a final disposition or distribution...
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Cases Decided in the United States Court of Claims ... with ..., 134. sējums

United States. Court of Claims, Audrey Bernhardt - 1956 - 1010 lapas
...ascertainable without reference to his death or for any period which does not in fact end before his death (i) the possession or enjoyment of, or the right to the. income from, the property, or (ii) the right, either alone or in conjunction with any person, to designate the persons who shall...
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Reports of the Joint Committee on Internal Revenue ..., 1-2. sējumi;8-11. sējumi

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 lapas
...or otherwise, under which the decedent has retained for his life or for any period not ascertoinable without reference to his death, or for any period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,...
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Federal and State Death Taxes: Reports to the Joint Committee on Internal ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 lapas
...or otherwise, under which the decedent has retained for his life or for any period not ascertainable without reference to his death, or for any period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,...
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Double Taxation: Preliminary Report of a Subcommittee of the Committee on ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1933 - 348 lapas
...or otherwise, under which the decedent has retained for his fife or for any period not ascertainable without reference to his death, or for any period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,...
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Double Taxation: Preliminary Report of a Subcommittee... Relative to Federal ...

United States. Congress. House. Committee on Ways and Means - 1933 - 348 lapas
...or otherwise, under which the decedent has retained for his life or for any period not ascertainable without reference to his death, or for any period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,...
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Reports of the U.S. Board of Tax Appeals, 33. sējums

United States. Board of Tax Appeals - 1936 - 1468 lapas
...ascertainable without reference to his death or for any period which docs not in fact end before his death (A) the possession or enjoyment of, or the right to the income from, the property, or (B) the right, either alone or In conjunction with any person, to designate the persons who shall possess...
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Legislative Calendar, 53. sējums,2. daļa

United States. Congress. Senate. Committee on Finance - 1939 - 1104 lapas
...(including property of which the decedent has retained for his life or for any period not ascertainable without reference to his death or for any period which...possession or enjoyment of, or the right to the income from such property or (2) the right, either alone or in conjunction with any person, to designate the persons...
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Reports of the U.S. Board of Tax Appeals, 35. sējums

United States. Board of Tax Appeals - 1937 - 1380 lapas
...which he has at any time made a transfer, by trust or otherwise, under which he hag retained for hla life or for any period not ascertalnable without reference...his death or for any period which does not In fact rnd before his death (1) the possession or enjoyment of, or the right to the income from, the property,...
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United States Statutes at Large, 53. sējums,1. daļa

United States - 1939 - 780 lapas
...by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death (A) the possession or enjoyment of, or the right to the income from, the property, or (B) the right,...
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