The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1969 - Administrative law 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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Common terms and phrases
Administration amount annuity applicable beneficiary bequest calendar cedent charitable citizen community property computed consent considered contract or subcontract corporation corpus cost of performing decedent decedent's death decedent's gross estate deficiency deposit determined district director donee spouse donor employee entire interest erty example excess profit executor exemption exercise expenses fair market value Federal estate tax filed foreign death taxes fund gift tax graph included income tax inheritance tax installments interest in property Internal Revenue Internal Revenue Code June 24 liability lien limited marital deduction ment nonresident October 21 paragraph payable payment percent period person portion power of appointment prescribed prop property interest purposes real property regulations remainder respect September 12 Stat Statutory provisions subparagraph surviving spouse tax imposed tax return taxable estate taxable gifts taxpayer tenancy term termination thereof tion transfer trust trust instrument United valuation vessel
Popular passages
Page 116 - 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...
Page 234 - 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.
Page 293 - Budget IV Civil Service Commission (Equal Employment Opportunity;)] V International Organizations Employees Loyalty Board VI Department of Defense VII Advisory Commission on Intergovernmental Relations VIII National Capital Transportation Agency IX Appalachian Regional Commission X National Capital Housing Authority XI United States Soldiers' Home XII District of Columbia Redevelopment Land Agency XIII National Commission on Product Safety Title 6 — [Reserved!
Page 304 - Copyright Office, Library of Congress Customs Bureau Defense Department Air Force Department Army Department Navy Department Secretary of Defense, Office of Defense Materials Service Defense Supply Agency Delaware River Basin Commission District of Columbia Redevelopment Land Agency Economic Development Administration Economic Opportunity, Office of Education, Office of Emergency Planning, Office of Employees' Compensation, Bureau of Employees...
Page 225 - Every executor, administrator, or assignee, or other person, who pays, in whole or in part, any debt due by the person or estate for whom or for which he acts before he satisfies and pays the debts due to the United States from such person or estate, shall become answerable in his own person and estate to the extent of such payments for the debts so due to the United States, or for so much thereof as may remain due and unpaid.
Page 287 - 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.
Page 234 - 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.
Page 110 - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death...
Page 119 - ... 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...
Page 303 - Appalachian Regional Commission Arms Control and Disarmament Agency, US Federal Procurement Regulations System Army Department Civil Defense, Office of Engineers, Corps of Arts and the Humanities, National Foundation on the Atomic Energy Commission Federal Procurement Regulations System Federal Property Management Regulations System Automotive Agreement Adjustment Assistance Board Blind-Made Products, Committee on Purchases of Budget...