Federal Taxation of Estates, Trusts, and Gifts |
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Contents
Introduction | 1 |
Progressive Taxation 1952 | 12 |
Overview of Federal Taxation | 33 |
Copyright | |
24 other sections not shown
Common terms and phrases
accumulate income allocated allowed amount annual exclusion annuity apply assets Assume basis benefit bequest charitable Commissioner community property Congress Consider Sections contingent corporation created death taxes decedent decedent's death decedent's gross estate determined direct skip donor election enjoyment estate tax consequences estate under Section example executor exemption exercise Federal estate tax funds generation-skipping transfer tax gift tax consequences grantor GST tax held included income beneficiary income interest income tax Internal Revenue Code irrevocable trust itemized deductions joint tenancy limited marital deduction ownership paid payable payments percent person petitioner power of appointment premiums Private Letter Ruling problem provides QTIP qualify received regulations remainder remainderman result retained Revenue Ruling settlor share spouse's statute supra surviving spouse Tax Court taxable estate taxable gifts taxation taxpayer testamentary tion transferor transferred property Treas trust income trust instrument trust property unified credit valuation