Montgomery's Federal Taxes on Estates, Trusts and Gifts |
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Contents
CHAPTER PAGE | 3 |
CHAPTER | 7 |
Part IIThe Income Tax on Estates and Trusts | 35 |
Copyright | |
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Common terms and phrases
accumulated for future administration aff'd amount annuity applicable assets B. T. A. Memo basis becomes payable beneficiary bequest capital gains capital loss cert charitable claims Code section Com'r Commissioner common trust fund computing consent corporation court held decedent decedent's death December 31 decision determined discretion disposition donor estate or trust estate tax executor exemption expenses fair market value federal ficiary fiduciary filed future distribution gift tax grantor gross estate gross income heir held or accumulated Helvering husband included income tax inheritance inheritance tax Internal Revenue Code legal obligation legatee liability net estate net income nonresident alien paid or credited payment person policies prior received REGULATION remainderman residuary estate respect Revenue Act section 162 section 22(a statute substantial adverse interest Supp supra tax purposes taxpayer thereof tion transfer Treasury trust income trust instrument valuation wife