Provisions of the Internal Revenue Code and Treasury Regulations Pertaining to the Federal Taxation of Gifts, Trusts, and Estates, 1983 |
Contents
Estate Tax | 149 |
Gift Tax | 401 |
Generation Skipping Transfer Tax | 515 |
Copyright | |
4 other sections not shown
Common terms and phrases
accumulation distribution allocable allowed under section amount annuity contract applicable bequest calendar quarter charitable computed considered corporation corpus decedent dying decedent's death decedent's estate decedent's gross estate December 31 deduction is allowed described in section determined distributable net income donee spouse donor election entire interest estate or trust estate under section executor exercise extent fair market value Federal estate tax fiduciary filed foreign death taxes generation-skipping transfer gift tax governing instrument grantor gross income imposed by section included inheritance tax interest in property Internal Revenue Code June 11 limited marital deduction October 21 ordinary income payable payment percent period person portion power of appointment preceding taxable property interest purposes pursuant qualified disclaimer real property received remainder interest remainderman respect rules share specific subparagraph surviving spouse tax imposed taxable estate taxable gifts term termination tion treated trust instrument undistributed United valuation date