Code of Federal Regulations: 1949-1984U.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 1975 - Administrative law Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
Other editions - View all
Common terms and phrases
Administration allowed under section amended by T.D. amount annuity application assets beneficiary bequest bonds calendar quarter cedent charitable citizen Code community property computed consent considered corporation decedent dying decedent's death decedent's gross estate December 31 deposit determined district director donee spouse donor entire interest erty estate under section executor exercise extension fair market value Federal estate tax filed foreign death taxes fund gift tax graph included installments interest in property Internal Revenue Internal Revenue Code June 24 liability limited marital deduction ment nonresident October 21 paid paragraph payable payment percent period person portion power of appointment prop property interest purposes pursuant real property regulations remainder interest resident respect reversionary September 12 Stat Statutory provisions subparagraph surviving spouse tax imposed tax return taxable estate taxable gifts taxpayer tenancy terest term termination thereof tion transfer trust trust instrument United valuation date vessel
Popular passages
Page 166 - ... no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office.
Page 123 - ... the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.
Page 101 - 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 131 - ... 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 179 - ... (i) if an interest in such property passes or has passed (for less than an adequate and full consideration in money or money's worth) from the decedent to any person other than such surviving spouse (or the estate of such spouse) ; and...
Page 121 - The value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of his death.
Page 164 - For purposes of the tax imposed by section 2001, the value of the taxable estate shall be determined by deducting from the value of the...
Page 251 - Unless another date is specifically fixed by law, the lien imposed by section 6321 shall arise at the time the assessment is made and shall continue until the liability for the amount so assessed is satisfied or becomes unenforceable by reason of lapse of time.
Page 318 - Columbia, for exclusively public purposes, or to or for the use of any corporation organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes...
Page 7 - States ; or (c) if through any contract or understanding it is so arranged that the majority of the voting power may be exercised, directly or indirectly, in behalf of any person who is not a citizen of the United States...