Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of March 2008

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CCH Incorporated, CCH Tax Law Editors
CCH, 2008 - Business & Economics - 1624 pages
 

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Contents

Internal Revenue Code
27
P L 106398
30
PART VIITEMIZED DEDUCTIONS FOR INDIVIDUALS
40
Charitable etc contributions and gifts
44
PART 1ESTATES TRUSTS AND BENEFICIARIES
56
Deduction for trusts distributing current income only
73
Definitions applicable to subpart D
82
Treatment of amounts deemed distributed by trust in preceding years
88
Use of appreciated carryover basis property to satisfy pecuniary bequest
132
Estate Tax
137
SENSE OF CONGRESS REGARDING TREAT sions of the Internal Revenue Code of 1986 a qualified
170
37 United States Code while assigned to duty in support
235
For purposes of this section the term charitable contribution also means an amount treated under
276
1986 Tax Reform Act of 1986 P L 99514
514
of the Internal Revenue Code of 1986
518
P L 10621
595

Sec
102
Limitation on charitable deduction
103
Forces who receive special pay under section 310 of title
104
Sec
112
Part IDETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR Loss
118
bequest devise or inheritance
120
Adjustments to basis
125
Sec 112
1403
CERTAIN COMBAT ZONE COMPENSATION OF MEMBERS OF THE ARMED
1441
Sec 112c
1469
c DEFINITIONS For purposes of this section
1540
Regulations 635
1557
Topical Indexes
1603
Copyright

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