Trusts in Midcentury: Transition, Taxation & Trends : Selected Publications, 1957-1975 by the Section of Real Property, Probate, and Trust Law of the American Bar Association |
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Page 155
... federal estate tax due with respect to the donor's adjusted gross estate for federal estate tax purposes in an amount not less than the smaller of ( a ) the par value plus accrued interest of all treasury bills , notes and certificates ...
... federal estate tax due with respect to the donor's adjusted gross estate for federal estate tax purposes in an amount not less than the smaller of ( a ) the par value plus accrued interest of all treasury bills , notes and certificates ...
Page 451
... federal estate tax " it certainly would have said so which it did not do . " 5 The court said it believed Congress in- tended the marital deduction to be strict- ly construed . It is puzzling why the opinion referred to the language of ...
... federal estate tax " it certainly would have said so which it did not do . " 5 The court said it believed Congress in- tended the marital deduction to be strict- ly construed . It is puzzling why the opinion referred to the language of ...
Page 454
... federal proceedings . " Some Conclusions Freuler v . Helvering21 and cases stem- ming from that decision , holding that decisions of a state probate or other trial court must be followed in federal tax proceedings , are no longer ...
... federal proceedings . " Some Conclusions Freuler v . Helvering21 and cases stem- ming from that decision , holding that decisions of a state probate or other trial court must be followed in federal tax proceedings , are no longer ...
Contents
Powers and Duties of Trustees | 3 |
OUTER LIMITS OF TRUSTEE POWERS Eustace W Tomlinson | 35 |
B DUTIES OF THE TRUSTEE | 59 |
Copyright | |
38 other sections not shown
Common terms and phrases
administration allocation amended amount apply assets authority bank benefit BOGERT capital gains charitable corporation child CODE ANN corporate trustee corpus court custodian death decedent directors discretion discretionary Discretionary Trusts distribution donor duty erty estate planning estate tax exercise extent federal ficiary fiduciary gift tax Gifts to Minors grantor guardian held income beneficiary income tax inter vivos trust interest investment irrevocable jurisdiction legal obligation liability limited marital deduction ment Misc obligated to support parent permit person principal probate problem prop prudent prudent man rule question regulations resident revocable living trust revocable trust SCOTT securities settlor specific spouse standard STAT statute statutory Supp support trust supra note tax consequences tax purposes taxable taxation testamentary testamentary trust throwback rule tion transfer Treas trust funds trust income trust instrument trust law trust property trustee's Uniform Act