Code of Federal Regulations: 1949-1984U.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 1970 - Administrative law Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
From inside the book
Results 1-5 of 47
Page 5
... purchased by the United States . ( b ) For the purposes of promoting the construction , reconstruction ... purchased or req- uisitioned by the United States , or is lost , in any taxable year beginning after Decem- ber 31 , 1939 , and ...
... purchased by the United States . ( b ) For the purposes of promoting the construction , reconstruction ... purchased or req- uisitioned by the United States , or is lost , in any taxable year beginning after Decem- ber 31 , 1939 , and ...
Page 6
... purchased from the Commission , ( 1 ) said construction is completed , within six months from the date of the construction contract , to the extent of not less than 5 per centum thereof ( or in case the contract covers more than one ...
... purchased from the Commission , ( 1 ) said construction is completed , within six months from the date of the construction contract , to the extent of not less than 5 per centum thereof ( or in case the contract covers more than one ...
Page 12
... purchased with cash on deposit in the fund , or are substi- tuted for securities in the fund , the value of such securities must not be less than the amount of cash in lieu of which they are so deposited or with which they are so purchased ...
... purchased with cash on deposit in the fund , or are substi- tuted for securities in the fund , the value of such securities must not be less than the amount of cash in lieu of which they are so deposited or with which they are so purchased ...
Page 13
... purchased or requisi- tioned by the United States , or is lost , in any taxable year and the taxpayer re- ceives payment for the vessel so pur- chased or requisitioned , or receives from the United States indemnity on account of such ...
... purchased or requisi- tioned by the United States , or is lost , in any taxable year and the taxpayer re- ceives payment for the vessel so pur- chased or requisitioned , or receives from the United States indemnity on account of such ...
Page 16
... purchases f cash out of the construction reserve fund new vessel for $ 1,750,000 . To the cost of th vessel must be allocated the 1963 deposits $ 1,150,000 and $ 600,000 of the March 196 deposit . This leaves in the fund $ 400,000 the ...
... purchases f cash out of the construction reserve fund new vessel for $ 1,750,000 . To the cost of th vessel must be allocated the 1963 deposits $ 1,150,000 and $ 600,000 of the March 196 deposit . This leaves in the fund $ 400,000 the ...
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Common terms and phrases
Administration amended by T.D. amount annuity applicable beneficiary bequest calendar cedent charitable citizen community property computed considered contract or subcontract corporation corpus cost of performing decedent decedent's death decedent's gross estate Department deposit 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 marital deduction ment nonresident October 21 paid paragraph payable payment percent person portion power of appointment prop property interest purposes real property regulations respect Secretary separate property September 12 Service Stat Statutory provisions subparagraph SUBTITLE surviving spouse tax imposed tax return taxable estate taxable gifts taxpayer tenancy term termination thereof tion Title transfer trust trust instrument United valuation vessel
Popular passages
Page 105 - ... 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 110 - 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 133 - ... reasonably required and actually expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered...
Page 61 - 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 226 - 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, for the purpose of the tax imposed by this title, be deemed a gift, and shall be included in computing the amount of gifts made during the calendar year.
Page 90 - 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.
Page 258 - A corporation, or trust, or community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals...
Page 292 - Treasury Department Comptroller of the Currency, Bureau of Customs Bureau Engraving and Printing, Bureau of Federal Procurement Regulations System Fiscal Service Foreign Assets Control, Office of Internal Revenue Service Monetary Offices Secret Service Secretary of the Treasury, Office of United States and Canada, International Joint Commission United States Arms Control and Disarmament Agency United States Information Agency United States Soldiers...
Page 205 - In the office of the clerk of the United States district court for the Judicial district in which the property subject to the lien is situated, whenever the State or Territory has not by law designated an office within the State or Territory for the filing of such notice; or (3) With clerk of district court for District of Columbia.
Page 292 - Comptroller of the Currency, Bureau of Customs Bureau Federal Procurement Regulations System Fiscal Service Foreign Assets Control, Office of Internal Revenue Service Monetary Offices Narcotics Bureau Secret Service Secretary of the Treasury, Office of United States Arms Control and Disarmament Agency United States Information Agency Federal Procurement Regulations System United States Tariff Commission United States Soldiers...