The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1969 - Administrative law The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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Common terms and phrases
Administration amount annuity applicable beneficiary bequest calendar cedent charitable citizen community property computed consent considered contract or subcontract corporation corpus cost of performing decedent decedent's death decedent's gross estate deficiency deposit determined district director donee spouse donor employee entire interest erty example excess profit executor exemption exercise expenses fair market value Federal estate tax filed foreign death taxes fund gift tax graph included income tax inheritance tax installments interest in property Internal Revenue Internal Revenue Code June 24 liability lien limited marital deduction ment nonresident October 21 paragraph payable payment percent period person portion power of appointment prescribed prop property interest purposes real property regulations remainder respect September 12 Stat Statutory provisions subparagraph surviving spouse tax imposed tax return taxable estate taxable gifts taxpayer tenancy term termination thereof tion transfer trust trust instrument United valuation vessel
Popular passages
Page 151 - ... benefit of any private stockholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, or to a trustee or trustees, or a fraternal society, order, or association operating under the lodge system...
Page 116 - ... where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death.
Page 299 - Administration 3 Department of Health, Education, and Welfare 4 Department of Agriculture 5 General Services Administration 5A Federal Supply Service, General Services Administration 5B Public Buildings Service, General Services Administration 5C Defense Materials Service, General Services Administration 5D Transportation and Communications Service, General Services Administration 6 Department of State 7 Agency for International Development, Department of State 8 Veterans Administration 9 Atomic...
Page 303 - ... Committee of the Federal Register Advisory Commission on Intergovernmental Relations Agency for International Development Federal Procurement Regulations System Aging, Administration on Agricultural Research Service Agricultural Stabilization and Conservation Service Agriculture Department Agricultural Research Service Agricultural Stabilization and Conservation Service Commodity Credit Corporation Commodity Exchange Authority Commodity Exchange Commission Consumer and Marketing Service...
Page 225 - Every executor, administrator, or assignee, or other person, who pays, in whole or in part, any debt due by the person or estate for whom or for which he acts before he satisfies and pays the debts due to the United States from such person or estate, shall become answerable in his own person and estate to the extent of such payments for the debts so due to the United States, or for so much thereof as may remain due and unpaid.
Page 111 - ... under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
Page 195 - Except In the case of taxpayers who are abroad, no such extension shall be for more than six months.
Page 266 - A corporation, or trust, or community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals...
Page 96 - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
Page 288 - District of Columbia. In the office of the clerk of the United States District Court for the District of Columbia, if the property subject to the lien is situated in the District of Columbia.