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 - Всего страниц: 1750 |
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acres agricultural ALI Project amount apply assets Association basis beneficiary bill BURLESON capital gains tax Chairman charitable closely held business closely-held business committee community property Congress current law death taxes decedent decedent's distribution effect estate and gift estate tax exemption estate tax laws estate tax rates executor fair market value family farm farmers farmland Federal estate tax forest gift tax gross estate heirs imposed included income tax increase inflation inheritance inheritance tax inter vivos interest Internal Revenue Internal Revenue Service joint tenancy land legislation lifetime transfers liquidity marital deduction million owner ownership paid payment percent person problem proposal qualify real estate result rule Section Senator skipping small business statement surviving spouse tax purposes tax reform tax system taxable estate taxation taxpayers Thank tion transfer tax transferor transfers at death Treasury trust property valuation wealth
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Стр. 140 - ... except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth...
Стр. 189 - ... or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death...
Стр. 98 - The rule of the preceding sentence shall apply with respect to the lapse of powers during any calendar year only to the extent that the property which could have been appointed by exercise of such lapsed powers...
Стр. 232 - charitable remainder annuity trust" must pay a sum certain not less often than annually, and a "charitable remainder unitrust" must pay a fixed percentage of the net fair market value of the trust assets, valued annually, not less often than annually.
Стр. 234 - In the absence of facts to the contrary, if a person falls to refuse to accept a transfer to him of ownership of a decedent's property within a reasonable time after learning of the existence of the transfer, he will be presumed to have accepted the property. In illustration, if Blackacre was devised to A under the decedent's will (which also provided that all lapsed legacies and devises shall go to B, the residuary beneficiary), and under the local law A could refuse to accept ownership in which...
Стр. 774 - Nine States (Iowa, Kansas, Minnesota, Missouri, Nebraska, North Dakota, Oklahoma, South Dakota, and Wisconsin) have enacted laws in this area.
Стр. 103 - A retirement annuity contract purchased by an employer (and not by an employee's trust) pursuant to a plan which, at the time of decedent's separation from employment (by death or otherwise), or at the time of termination of the plan if earlier, was a plan described in section...
Стр. 233 - A disclaimer or renunciation of a general power of appointment is not considered to be a release of the power. The disclaimer or renunciation must be unequivocal and effective under local law. A disclaimer is a complete and unqualified refusal to accept the rights to which one is entitled. There can be no disclaimer or renunciation of a power after its acceptance. In...
Стр. 83 - ... (1) a tax, computed in accordance with the rate schedule set forth in this subsection, on the aggregate sum of the taxable gifts for such calendar...
Стр. 448 - USC 1177(b)) is amended by inserting before the period at the end thereof a comma and the following: "and...