What people are saying - Write a review
We haven't found any reviews in the usual places.
Income of Foreign Trusts
Changes Relating to Retirement Benefits
3 other sections not shown
Other editions - View all
50 per cent Act Section adjusted gross estate allowed appreciation calendar quarter capital gains carryover basis property closely held business Code Section 2032A Code Section 303 Code Section 6166 committee's bill community property computation contemplation of death death taxes decedent's death decedent's estate decedent's gross estate decedents dying December 31 deemed transferor determined disclaimer donor dying after December Effective Date election estate and gift estate tax purposes executor extent fair market value generation-skipping tax generation-skipping transfer generation-skipping transfer taxes gift tax marital gift tax paid gift tax return grandchild grantor imposed included income tax individual retirement account interest or power Internal Revenue Service joint tenancy lifetime gifts lifetime transfers payment percent person present law qualified heir real property recapture redemption respect rules specific exemption surviving spouse tax attributable tax base tax lien tax marital deduction tax rate taxable estate taxable gifts taxable termination tion transfer tax treated unified credit