Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 2000 |
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Code of Federal Regulations: Containing a Codification of Documents of ... Ամբողջությամբ դիտվող - 1976 |
Code of Federal Regulations: Containing a Codification of Documents of ... Ամբողջությամբ դիտվող - 1976 |
Code of Federal Regulations: Containing a Codification of Documents of ... Ամբողջությամբ դիտվող - 1982 |
Common terms and phrases
adjusted agreement amended by T.D. amount annuity applicable assets base company income basis bond calendar charitable cluded computed considered contract controlled foreign corporation dece decedent's death decedent's gross estate decedents dying December 31 deposit described in paragraph described in section determined disclaimer distribution erty estate tax return Example executor exercise expenses factor fair market value Federal estate tax filed foreign base company fund gift tax graph included income tax installment Internal Revenue Internal Revenue Code Internal Revenue Service issue June 24 lease lessor limitation marital deduction ment mortgage obligation October 21 option paid payable payment percent period portion power of appointment present value prior prop purchase purposes pursuant QDOT qualified real property received residence respect rules spect subparagraph surviving spouse tate taxpayer terest term termination tion trade or business transaction transfer treated trust trust instrument United valuation date vessel
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Էջ 509 - 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.
Էջ 8 - The words citizen of the United States include a corporation, partnership, or association only if it is a citizen of the United States within the meaning of section 2 of the Shipping Act, 1916, as amended (USC, title 46, sec.
Էջ 329 - ... 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...
Էջ 256 - ... 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.
Էջ 8 - District, or possession thereof, but In the case of a corporation, association, or partnership operating any vessel in the coastwise trade the amount of interest required to be owned by citizens of the United States shall be 75 per centum.
Էջ 8 - ... may be exercised, directly or indirectly, in behalf of any person who is not a citizen of the United States...
Էջ 256 - Treasury the trustee of an employee's trust which meets the requirements of section 401(a)), surviving tenant, person in possession of the property by reason of the exercise, nonexercise, or release of a power of appointment, or beneficiary, who receives, or has on the date of the decedent's death...
Էջ 438 - Principal and Surety bind themselves, their heirs, executors, administrators, successors and assigns, jointly and severally, firmly by these presents. WHEREAS, Principal has...
Էջ 354 - For purposes of this paragraph, the term "incidents of ownership" is not limited in its meaning to ownership of the policy in the technical legal sense. Generally speaking, the term has reference to the right of the insured or his estate to the economic benefits of the policy. Thus, it includes the power to change the beneficiary, to surrender or cancel the policy, to assign the policy, to revoke an assignment, to pledge the policy for a loan, or to obtain from the insurer a loan against the surrender...
Էջ 180 - ... (6) Taxpayers on accrual basis. For purposes of paragraphs (1) , (2) , and (3) , a taxpayer on the accrual basis shall be deemed to have made a payment on the last day of the year of accrual if the payment is on account of such taxable year and is made not later than the time prescribed by law for filing the return for such taxable year (including extensions thereof) . (7) Limit of deduction.