Federal Estate and Gift Taxes: Public Hearings and Panel Discussions Before the Committee on Ways and Means, House of Representatives, Ninety-fourth Congress, Second Session ...U.S. Government Printing Office, 1976 - 1750 էջ |
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acre agricultural AL ULLMAN amount assets Association average beneficiary bill capital gains tax carryover basis CASNER Chairman charitable bequests charitable contributions charitable giving charitable organizations College Committee conscientious objectors cost death taxes deathtime decedent decedent's Director of Development dollar donor dual tax system economic effect estate and gift estate tax exemption estate tax laws estimates family farm farmers farmland federal estate tax gift tax gross estate heirs Hospital income tax increase individual inflation inheritance tax Institute interest Internal Revenue Internal Revenue Code Internal Revenue Service land legislation less lifetime transfers liquidity marital deduction million National owner payment Peace Tax Fund percent present law price elasticity problem proposal result SCHNEEBELI School sell small business statement substantial tax reform taxable estate taxation taxpayers Thank tion transfer tax Treasury trust unified tax unrealized appreciation valuation wealth World Peace Tax
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Էջ 950 - The amount of the deduction under this paragraph for any transfer shall not exceed the value of the transferred property required to be included in the gross estate.
Էջ 1524 - ... and you will have their approval, for they are God's agents working for your good. But if you are doing wrong, then you will have cause to fear them; it is not for nothing that they hold the power of the sword, for they are God's agents of punishment, for retribution on the offender. That is why you are obliged to submit. It is an obligation imposed not merely by fear of retribution but by conscience. That is also why you pay taxes. The authorities are in God's service and to these duties they...
Էջ 1154 - If any provision of this Act, or the application thereof to any person or circumstance, is held invalid, the remainder of this Act, and the application of such provision to other persons or circumstances, shall not be affected thereby.
Էջ 1536 - 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 an amount equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse, but only to the extent that such interest is included in determining the value of the gross estate.
Էջ 1154 - For the purpose of this chapter — (1) "agency" means each authority of the Government of the United States, whether or not it is within or subject to review by another agency...
Էջ 960 - USES. (a) IN GENERAL. — For purposes of the tax imposed by section 2001 , the value of the taxable estate shall be determined by deducting from the value of the gross estate the amount of all bequests, legacies, devises, or transfers (including the interest which falls into any such bequest, legacy, devise, or transfer as a result of an irrevocable disclaimer of a bequest, legacy, devise, transfer, or power, if the disclaimer is made before the date prescribed for the filing of the estate tax return...
Էջ 987 - USC 1177(b)) is amended by inserting before the period at the end thereof a comma and the following: "and...
Էջ 924 - ... all such property, or interest therein, transferred by deed, grant, bargain, gift, or sale (except in cases of a bona fide purchase for full consideration in money or money's worth), made or intended to take effect in possession or enjoyment after the death of the decedent...
Էջ 1005 - American Association of community and Junior Colleges American Association of State Colleges and Universities American Council on Education Association of American universities Association of Catholic Colleges and Universities Association of Jesuit Colleges and Universities...
Էջ 890 - Special liens for estate and gift taxes — (a.) Liens for estate tax. Except as otherwise provided in subsection (c) (relating to transfers of securities) — (1) Upon gross estate. Unless the estate tax imposed by chapter 11 is sooner paid in full, it shall be a lien for 10 years upon the gross estate of the decedent, except that such part of the gross estate as is used for the payment of charges against the estate...