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" Code provides that the value of the gross estate shall include the value of all property to the extent of any interest therein of which the decedent has at any time after June 22, 1936, made a transfer (except in case of a bona fide sale for an adequate... "
Internal Revenue Cumulative Bulletin - Side 282
av United States. Internal Revenue Service - 1978
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Reports of the Tax Court of the United States, Volum 49

United States. Tax Court - 1968 - 732 sider
...of Georgia, supra. •SEC. 2035. TRANSACTIONS IN CONTEMPLATION OF DEATH. (a) GENERAL BULB. — Tbe value of the gross estate shall include the value of all property to the extent of any Interest therein of which the decedent has at any time made a transfer (except In case of a bona...
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Internal Revenue Cumulative Bulletin, Del 2

United States. Internal Revenue Service - 1976 - 720 sider
...of the trust is ineludible in B's gross estate under section 2041. Section 2041 (a) (2) of the Code provides that the value of the gross estate shall include the value of all property with respect to which the decedent has at the time of death a general power of appointment created...
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Internal Revenue Cumulative Bulletin, Utgave 2

United States. Internal Revenue Service - 1975 - 652 sider
...decedent or by another person or persons in conjunction with him. Section 2038(a) ( 1 ) of the Code provides that the value of the gross estate shall include the value of all property as follows: To the extent of any interest therein of which the decedent has at any time made a transfer...
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Internal Revenue Cumulative Bulletin, Del 2

United States. Internal Revenue Service - 1977 - 632 sider
...support, maintenance or education is a general power of appointment. Section 2041 (a) (2) of the Code provides that the value of the gross estate shall include the value of all property over which the decedent possessed at the time of death a general power of appointment created after...
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Reports of the Tax Court of the United States, Volum 50

United States. Tax Court - 1968 - 1066 sider
...met the requirements of section 401 (a) ; 'SEC. 2033. PROPERTY IN WHICH THE DECEDENT HAD AN INTEREST. The value of the gross estate shall include the value of all property * • • to the ntent of the interest therein of the decedent at the time of his death. The doctrine of constructive...
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Internal Revenue Cumulative Bulletin, Utgave 1

United States. Internal Revenue Service - 1975 - 804 sider
...and wherever situated, beneficially owned at the time of his death. Section 2041 (a) (2) of the Code provides that the value of the gross estate shall include the value of all property over which the decedent possessed at the time of his death a general power of appointment created after...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1979 - 664 sider
...has no legal obligation to support an adult child. LAW AND ANALYSIS Section 2041 (a) (2) of the Code provides that the value of the gross estate shall include the value of all property over which the decedent possessed at the time of death a general power of appointment created after...
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Internal Revenue Cumulative Bulletin, Utgave 2

United States. Internal Revenue Service - 1979 - 644 sider
...persons who shall possess or enjoy the property or the income therefrom. Section 2038(a)(l) of the Code provides that the value of the gross estate shall include the value of all property transferred by the decedent where the enjoyment of the property was subject to change at his death...
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Creative Estate Planning, Volum 1

Harold G. Wren - 1970 - 520 sider
[ Beklager, innholdet på denne siden er tilgangsbegrenset. ]
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The Code of Federal Regulations of the United States of America

1970 - 316 sider
...Property in which the decedent had an interest. The value of the gross estate shall include the value oí all property to the extent of the interest therein of the decedent at the time of his death. [Sec. 2033 as amended by sec 18, Revenue Act 1962 (76 Stat. 1052)] [Т.О. 6684, 28 FJB....
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