The Code of Federal Regulations of the United States of America
U.S. Government Printing Office, 1976 - 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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accrued Administration allowed amended amount annual annuity application assets benefit bonds calendar chapter charitable citizen Code computed considered contract contributions corporation death taxes decedent deduction defined deposit described determined distribution donor effect election employee entire estate tax Example executor exercise extent Federal filed foreign fund gift gift tax graph gross estate held imposed included income interest Internal Internal Revenue Code January less limited marital meaning ment obligations otherwise paid paragraph participant passed payable payment percent period person portion possession power of appointment prior proceeds qualified quarter reason received referred regulations relating remainder resident respect retirement rules satisfy Secretary securities shares spouse Stat statement Statutory provisions subparagraph surviving spouse taxable taxpayer term termination thereof tion transfer treated trust United unless valuation vessel
Page 398 - ... Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not...
Page 332 - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any Interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue In addition thereto) shall be a lien In favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
Page 205 - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title...
Page 361 - The value of the property is the price at which such property would change hands between a willIng buyer and a willing seller, neither being under any compulsion to buy or to sell, and both having reasonable knowledge of relevant facts.
Page 153 - 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 211 - ... -where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power...
Page 7 - District, or possession thereof, but in the case of a corporation, association, or partnership operating any vessel in the coastwise trade the amount of interest required to be owned by citizens of the United States shall be 75 per centum.
Page 7 - States; or (b) if the majority of the voting power in such corporation is not vested in citizens of the United States ; or (c) if through any contract or understanding it is so arranged that...
Page 398 - ... (1) The United States, any State. Territory, or any political subdivision thereof, or the District of Columbia, for exclusively public purposes...