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NEW TAX APPROACHES IN LIFE UNDERWRITING
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1948 Revenue Act A. B. Company amended amount ance annuity assignment binding stock purchase business interest buy-sell agreement capital gain client Commissioner community property considered constitute death decedent decedent's estate decedent's gross determine earnings entitled estate planning estate tax purposes estate tax savings Excess Profits Tax executor exempt exists fact Federal estate tax Federal income taxes Federal tax gift tax gross estate gross taxable estate incidents of ownership includible installment payment insurance policies insurance proceeds insured's interest purchase agreements Internal Revenue Code June 18 lifetime marital deduction ment October 21 option over-all paid indirectly paid the premiums partnership interest purchase person premiums paid principal stockholder problems question received reportable respect ruling Section 126 sole proprietor sole proprietorship stock purchase agreement substantial sums surviving partner surviving spouse tangible assets Tax Approach taxation taxpayer tion transfer Treasury Decision Treasury Department Treasury's trust underwriters valuable consideration