Capital gains, death and gift taxation, Part 11
Assembly, California Legislature, 1965 - Business & Economics - 89 pages
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California Inheritance TaxRates and Exemptions
Incidence and Effects of Death Taxes
7 other sections not shown
15 months 16th Amendment allowed amended annually from date apply Apportioned No Yes Apportioned Yes appraiser beneficiary California inheritance tax California law capital gains tax community property corporation county treasurer court date of death death is taxable death or gift death tax decedent decedent's Deductible Yes discount provision donor Economic effect federal estate tax filed Full Yes gains at death gift tax grace period income tax income tax rate inheritance and estate inheritance tax law intangible personal property inter vivos interest investment joint tenancy liquid lock-in months after death months from date months of death National Tax Journal nonresident order fixing tax ordinary income ordinary income tax payment percent power of appointment prior to death proposal refund Revenue and Taxation Section subject to tax Taxation Code taxation of capital taxing capital gains taxpayer tion unrealized gains valuation William Vickrey Yes No Yes Yes Yes Yes