The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1970 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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amended by T.D. amount annuity applicable beneficiary bequest calendar cedent charitable citizen closely held business community property computed considered contract or subcontract corporation corpus cost of performing decedent decedent's death decedent's gross estate deficiency determined district director donee spouse donor election entire interest erty example excess profit executor exercise expenses fair market value Federal estate tax filed foreign death taxes fund gift tax graph included inheritance tax installments interest in property Internal Revenue Internal Revenue Code June 24 liability limited marital deduction ment nonresident October 21 paragraph payable payment percent period person portion power of appointment prop property interest purposes real property regulations remainder respect reversionary September 12 Stat Statutory provisions subparagraph surviving spouse tax imposed tax return taxable estate taxable gifts taxpayer tenancy terest term termination thereof tion transfer trust trust instrument United valuation vessel
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105. lappuse - ... the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.
110. lappuse - To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke...
228. lappuse - The value of the property is the price at which such property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell, and both having reasonable knowledge of relevant facts.
283. lappuse - Secretary of his delegate — (1) Under State or Territorial laws. In the office designated by the law of the State or Territory in which the property subject to the lien is situated, whenever the State or Territory has by law designated an office within the State or Territory for the filing of such notice; or (2) With clerk of district court.
228. lappuse - Where property is transferred for less than an adequate and full consideration in money or money's worth, then the amount by which the value of the property exceeded the value of the consideration shall be deemed a gift, and shall be included in computing the amount of gifts made during the calendar year.
90. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.
110. lappuse - ... even though the exercise of the power is subject to a precedent giving of notice or even though the exercise of the power...
150. lappuse - Spouse. (a) Allowance of Marital Deduction. — For purposes of the tax imposed by section 2001, the value of the taxable estate shall, except as limited by subsections (b), (c), and (d), be determined by deducting from the value of the gross estate an amount equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse, but only to the extent that such interest is included in determining the value of the gross estate.
151. lappuse - RULE. —Where, on the lapse of time, on the occurrence of an event or contingency, or on the failure of an event or contingency to occur, an interest passing to the surviving spouse will terminate or fail...
8. lappuse - That within the meaning of this Act no corporation, partnership, or association shall be deemed a citizen of the United States unless the controlling interest therein is owned by citizens of the United States, and, in the case of a corporation, unless its president and managing directors are citizens of the United States...