Code of Federal Regulations

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U.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 1968
 

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Common terms and phrases

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Էջ 114 - 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...
Էջ 232 - The value of the property is the price at which such 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.
Էջ 94 - 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.
Էջ 285 - 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...
Էջ 232 - 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 be deemed a gift, and shall be included in computing the amount of gifts made during the calendar year.
Էջ 109 - ... under which he has retained for his life or for any period not ascertalnable without reference to his death or for any period which does not In fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right, either alone or In conjunction with any person, to designate the persons who shall posses* or enjoy the property or the Income therefrom ; except in case of a bona fide sale for an adequate and full consideration in money or money's...
Էջ 137 - Expenses, indebtedness, and taxes — (a) General rule. 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 such amounts — ( 1 ) For funeral expenses, (2) For administration expenses, (3) For claims against the estate, and...
Էջ 285 - Unless another date is specifically fixed by law, the lien imposed by section 6321 shall arise at the time the assessment is made and shall continue until the liability for the amount so assessed is satisfied or becomes unenforceable by reason of lapse of time.
Էջ 212 - That unless the tax is sooner paid in full, it shall be a lien for ten 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 and expenses of its administration, allowed by any court having jurisdiction thereof, shall be divested of such lien.
Էջ 114 - ... even though the exercise of the power is subject to a precedent giving of notice or even though the exercise of the power...

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