Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1996 - Administrative law Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Common terms and phrases
adjusted agreement amended by T.D. amount annuity apply assets basis bond calendar cluded computed considered contract controlled foreign controlled foreign corporation dece decedent's death decedent's gross estate decedents dying December 31 defined deposit described in section determined distribution earnings and profits erty estate tax return Example executor exercise extent fair market value Federal estate tax filed foreign base company foreign corporation fund gain gift tax graph gross income included income tax installment interest Internal Revenue Internal Revenue Code Internal Revenue Service issue June 24 lease lessor marital deduction ment mortgage obligation October 21 option paid payable payment percent period poration portion power of appointment prior prop purposes pursuant QDOT qualified real property received remainder residence respect rules shareholder spect subparagraph surviving spouse tate taxable taxpayer terest term termination tion transaction transfer treated trust trust instrument United valuation date vessel
Popular passages
Page 8 - States (a) if the title to 75 per centum of its stock is not vested in such citizens free from any trust or fiduciary obligation in favor of any person not a citizen of the United States...
Page 609 - ... 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 358 - ... 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 8 - 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 220 - The obligations of a State, a Territory, or a possession of the United States, or any political subdivision of any of the foregoing, or of the District of Columbia...
Page 201 - ... (6) Taxpayers on accrual basis. For purposes of paragraphs (1) , (2) , and (3) , a taxpayer on the accrual basis shall be deemed to have made a payment on the last day of the year of accrual if the payment is on account of such taxable year and is made not later than the time prescribed by law for filing the return for such taxable year (including extensions thereof) . (7) Limit of deduction.
Page 8 - Act no corporation, partnership, or association shall be deemed a citizen of the United States unless the controlling interest therein is owned by citizens of the United States...
Page 302 - 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 609 - 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, including the encouragement of art and the prevention of cruelty to children or animals...
Page 8 - States shall be 75 per centum. (b) The controlling interest in a corporation shall not be deemed to be owned by citizens of the United States (a) if the title to a majority of the stock thereof is not vested in such citizens free from any trust or fiduciary obligation in favor of any person not a citizen of the United States...