62 pages matching power of appointment in this book
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How to Locate Specific Regulations
Tax on Certain GenerationSkipping Transfers
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Added Code Sec Amended 1954 Code Amended by T. D. Amended Code Sec amended effective amended P.L. amount annuity applicable beneficiary bequest calendar quarter chapter charitable Code by substituting community property computed corporation decedent's death decedent's gross estate decedents dying December 31 deficiency donee spouse donor dying after December entire interest estates of decedents Example executor exemption exercise extent fair market value Federal estate tax foreign death taxes gift tax imposed by section included income inheritance tax interest in property Internal Revenue Internal Revenue Service liability lien marital deduction ment November 14 October 21 paid payable payment percent period person place it appeared portion power of appointment prescribed property interest purposes real property regulations remainder interest respect Sec as amended Source subparagraph subsection substituting Secretary surviving spouse tax imposed taxable estate taxable gifts tenancy term termination thereof tion transfer trust trust instrument United written determination