The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1973 - 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. |
From inside the book
Results 1-5 of 97
Page 3
... TAX ( continued ) Maritime construction reserve fund . Capital construction fund . 2 Temporary income tax ... GIFT TAXES 20 Estate tax ; estates of decedents dying after August 16 , 1954 . 25 Gift tax ; gifts made after December 31 ...
... TAX ( continued ) Maritime construction reserve fund . Capital construction fund . 2 Temporary income tax ... GIFT TAXES 20 Estate tax ; estates of decedents dying after August 16 , 1954 . 25 Gift tax ; gifts made after December 31 ...
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... gift or at death . ( 2 ) Requirement for the filing of an mended form 4876 ... tax- able year of the corporation after the first taxable year for which the ... tax- able year ( other than the first taxable year for which such election is ...
... gift or at death . ( 2 ) Requirement for the filing of an mended form 4876 ... tax- able year of the corporation after the first taxable year for which the ... tax- able year ( other than the first taxable year for which such election is ...
Page 54
SUBCHAPTER B - ESTATE AND GIFT TAXES ( 11 ) Gift taxes paid on inter - vivos. To compute the present value of a pay ... TAX ; ESTATES OF DECEDENTS DYING AFTER AUGUST 16 , 1954 Sec . 20.0-1 INTRODUCTION Introduction . 20.0-2 General ...
SUBCHAPTER B - ESTATE AND GIFT TAXES ( 11 ) Gift taxes paid on inter - vivos. To compute the present value of a pay ... TAX ; ESTATES OF DECEDENTS DYING AFTER AUGUST 16 , 1954 Sec . 20.0-1 INTRODUCTION Introduction . 20.0-2 General ...
Page 57
... tax return . 20.6075-1 Returns ; time for filing estate tax return . 20.6081 Statutory provisions ; extension of ... gift taxes . 20.6324-1 Special lien for estate tax . 20.6325 Statutory provisions ; release of lien or partial discharge ...
... tax return . 20.6075-1 Returns ; time for filing estate tax return . 20.6081 Statutory provisions ; extension of ... gift taxes . 20.6324-1 Special lien for estate tax . 20.6325 Statutory provisions ; release of lien or partial discharge ...
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( 11 ) Gift taxes paid on inter - vivos transfers by the decedent of property included in his gross estate ( section ... tax , see sections 2011 through 2016 , and the regulations thereunder . ( c ) Method of determining tax ; estate of ...
( 11 ) Gift taxes paid on inter - vivos transfers by the decedent of property included in his gross estate ( section ... tax , see sections 2011 through 2016 , and the regulations thereunder . ( c ) Method of determining tax ; estate of ...
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Common terms and phrases
Administration amended by T.D. amount annuity application assets beneficiary bequest bonds calendar quarter cedent charitable citizen closely held business Code community property computed consent considered contract corporation corpus decedent decedent's death decedent's gross estate December 31 deposit determined district director donee spouse donor entire interest erty executor exercise extension fair market value Federal estate tax filed foreign death taxes fund graph included 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 proceeds prop property interest provisions of section purposes regulations remainder interest reversionary Secretary September 12 shares Stat Statutory provisions subparagraph surviving spouse tax imposed taxable estate taxable gifts taxpayer tenancy terest 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 111 - ... 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...
Page 116 - ... 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, or where the decedent relinquished any such power in contemplation of his death.
Page 156 - SEC. 2056. Bequests, etc., to surviving 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...
Page 151 - ... organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which does not participate in, or intervene in (including the publishing or...
Page 139 - ... as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered...
Page 124 - ... provided, that where such property or any part thereof, or part of the consideration with which such property was acquired, is shown to have been at any time acquired by such other person...
Page 307 - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
Page 116 - ... even though the exercise of the power is subject to a precedent giving of notice or even though the exercise of the power...
Page 282 - Columbia, for exclusively public purposes, or to or for the use of any corporation 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, no part of the net earnings of which inures to the benefit of any private stockholder or individual...