Federal Estate and Gift Taxes: Code and Regulations as of April 22, 1981, Including Federal Income Taxes of Estates and Trusts (subchapter J). |
Contents
TaxRate Tables | 9 |
Estates and TrustsIncome Tax Rates | 16 |
Estatus of nonresidents not citizens tax imposed 20 21011 | 20 |
Estates and Trusts Income Tax Provisions | 25 |
Estate | 70 |
642h4 | 130 |
Tax on distribution 1 669b1A | 237 |
Application of the 65day rule of the Internal Revenue Code | 284 |
Miscellaneous | 518 |
Contents | 523 |
Certain residents of possessions considered nonresidents | 526 |
Valuation of annuities life estates terms | 568 |
Gifts by husband or wife to third party considered | 579 |
Transfers under power of appointment 25 25141 | 585 |
Tenancies by the entirety transfers treated as gifts | 592 |
Tax on Certain GenerationSkipping Transfers | 625 |
Abatement of income taxes of certain members of the Armed | 295 |
Gift | 297 |
23 | 326 |
17 | 339 |
77 | 360 |
297 | 367 |
Certain distributions by cemetery perpetual care funds 1 642i1 | 375 |
Estates of nonresidents not citizens taxable estate deductions | 418 |
Estates of nonresidents not citizens deductions for expenses | 512 |
Cross references 1 642i1 | 704 |
815 | 723 |
PROCEDURE AND ADMINISTRATION | 804 |
Extension of time for filing returns 25 60811 | 811 |
Regulations | 817 |
Employees annuities 25 25171 | 819 |
GIFT | 827 |
GENERATIONSKIPPING TRANSFER | 849 |
Topical Index | 861 |