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Books Books 1 - 6 of 6 on Under your committee's bill, the tax would be substantially equivalent to the estate....
" Under your committee's bill, the tax would be substantially equivalent to the estate or gift tax which would have been imposed if the property had actually been transferred outright to each generation. This is achieved by adding the amount subject to... "
Additional Estate and Gift Tax Issues: Hearings Before the Subcommittee on ... - Page 222
by United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation - 1982 - 555 pages
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Tax Reform Act of 1976: Proposed Supplemental Report of the Committee on ...

United States. Congress. Senate. Committee on Finance - Taxation - 1976 - 94 pages
...intervening interest in the trust. The tax generally is to be paid out of the proceeds of the trust and is to be substantially equivalent to the estate or gift...transferred outright to each successive generation. 6. Gift tax treatment of certain annuities. — The value of a nonemployee's interest is to be excluded...
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Description of provisions listed for further hearings by the Committee on ...

United States. Congress. Joint Committee on Internal Revenue Taxation - Provisional remedies - 1976 - 98 pages
...the trust (for example, the termination of an interest held by the transferor's child). The tax would 'be substantially equivalent to the estate or gift...transferred outright to each successive generation. For example, where a trust is created for the benefit of the grantor's child, with remainder to the...
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General Explanation of the Tax Reform Act of 1976: (H.R. 10612, 94th ...

United States. Congress. Joint Committee on Taxation - Income tax - 1976 - 682 pages
...of the section 303 qualification requirements. Computation of tax. — Under the Act, the tax would be substantially equivalent to the estate or gift...property had actually been transferred outright to each generation. This is achieved by adding the amount subject to tax as a result of the generation-skipping...
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Major estate and gift tax issues: hearings before the Subcommittee ..., Part 2

United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation - Gifts - 1981 - 481 pages
...forms which as yet have not even been released. Does Chapter l3 Serve Its Intended Purposes? Chapter l3 was supposed to be "substantially equivalent to the...successive generation." HR REP. at 20. But Chapter l3 involves anything but this sort of regular generation-by-generation transfer taxation. Indeed, the...
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Estate Tax Issues--1983: Hearing Before the Subcommittee on Estate and Gift ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation - Electronic books - 1983 - 533 pages
..."generation-skipping transfer" actually occurs; and (3) The tax is to be substantially equivalent, to the tax which would have been imposed if the property...transferred outright to each successive generation. This is achieved by choosing an appropriate member of the skipped generation (the •deemed transferor")...
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Living Trusts

Doug H. Moy - Business & Economics - 2004 - 432 pages
...(GSTT) into the Code as Chapter 13. The GSTT was designed to be substantially equivalent to the tax that would have been imposed if the property had actually been transferred outright to each successive uSee Treas. Reg. 25.2501-1(d), examples 2 and 5, and Treas. Reg. 20.2209-1, examples 2 and 5....
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