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. |
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Page 7
... shares of each class of stock of the corporation . ( m ) The terms used in this section shall have the same meaning as in chapter 1 of the Internal Revenue Code . ( n ) The terms " contract for the construc- tion " and " construction ...
... shares of each class of stock of the corporation . ( m ) The terms used in this section shall have the same meaning as in chapter 1 of the Internal Revenue Code . ( n ) The terms " contract for the construc- tion " and " construction ...
Page 8
... shares in an association , joint - stock company , or in- surance company . ( 8 ) " Affiliate " or " associate " means a person directly or indirectly controlling , controlled by , or under common control with , another person . ( 9 ) ...
... shares in an association , joint - stock company , or in- surance company . ( 8 ) " Affiliate " or " associate " means a person directly or indirectly controlling , controlled by , or under common control with , another person . ( 9 ) ...
Page 9
... shares therein . It also permits the accumulation of the proceeds of such sales or indemnification and of certain earnings without liability under part I ( section 531 and following ) , subchapter G , chapter 1 of the Internal Revenue ...
... shares therein . It also permits the accumulation of the proceeds of such sales or indemnification and of certain earnings without liability under part I ( section 531 and following ) , subchapter G , chapter 1 of the Internal Revenue ...
Page 13
... , or indemnification received from the United States on account of the loss , of the vessel named below or share therein shall not be recognized . The circumstances involved in the computation of such 13 Title 26 Chapter 1 § 2.1-12.
... , or indemnification received from the United States on account of the loss , of the vessel named below or share therein shall not be recognized . The circumstances involved in the computation of such 13 Title 26 Chapter 1 § 2.1-12.
Page 14
... share therein , a deposit of the " net proceeds " or " net indemnity " with re- spect to one or more of the vessels or shares is permissible . Where several vessels or shares are sold for a lump sum , the " net proceeds " allocated to ...
... share therein , a deposit of the " net proceeds " or " net indemnity " with re- spect to one or more of the vessels or shares is permissible . Where several vessels or shares are sold for a lump sum , the " net proceeds " allocated to ...
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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...