Taxes on Incomes, Inheritances, and Gifts
Author : United States. Congress. Senate. Committee on the Judiciary
Publisher :
Page : 286 pages
File Size : 35,44 MB
Release : 1954
Category : Income tax
ISBN :
Author : United States. Congress. Senate. Committee on the Judiciary
Publisher :
Page : 286 pages
File Size : 35,44 MB
Release : 1954
Category : Income tax
ISBN :
Author : United States. Congress. Senate. Committee on the Judiciary
Publisher :
Page : 140 pages
File Size : 27,23 MB
Release : 1956
Category : Income tax
ISBN :
Considers resolution proposing a constitutional amendment to establish 25 percent ceiling on Federal income, estate, and gift taxes.
Author : United States. Congress. Senate. Committee on the Judiciary
Publisher :
Page : 140 pages
File Size : 38,64 MB
Release : 1956
Category : Income tax
ISBN :
Author : United States. Congress. House. Committee on the Judiciary
Publisher :
Page : 72 pages
File Size : 18,50 MB
Release : 1958
Category : Gifts
ISBN :
Author : United States. Congress. House. Committee on Ways and Means
Publisher :
Page : 364 pages
File Size : 41,37 MB
Release : 1935
Category : Corporations
ISBN :
Considers (74) H.R. 8401, (74) H.R. 8402, (74) H.R. 8403.
Author : United States. Congress. Senate. Committee on the Judiciary
Publisher :
Page : 134 pages
File Size : 27,93 MB
Release : 1956
Category :
ISBN :
Author : W. Leslie Peat
Publisher :
Page : 300 pages
File Size : 30,78 MB
Release : 1991
Category : Law
ISBN :
Author : United States. Congress. Senate. Committee on the Judiciary
Publisher :
Page : 240 pages
File Size : 38,4 MB
Release : 1954
Category : Income tax
ISBN :
Considers amendment to the Constitution imposing limits on the power of Congress to tax incomes, estates and gifts. Includes Joint Committee Print "Constitutional Limitation on Federal Income, Estate, and Gift Tax Rates," 1952 (p. 59-110).
Author : Douglas A. Kahn
Publisher :
Page : 0 pages
File Size : 38,15 MB
Release : 2011
Category :
ISBN :
The contributed material consists of a chapter on gifts and inheritances from the sixth edition of Federal Income Tax (2011). The chapter discusses the oft-quoted Duberstein standard for determining what is a gift and questions the actual usefulness of that standard. The tax treatment of gifts is examined, and the authors suggest a rationale for the exclusion of gifts from the donee's income. Exceptions to income exclusion are noted. In connection with considering the exclusion of inheritances from income, attention is given to the treatment of the settlement of an estate controversy. The special treatment of a gift or devise to an employee is examined. The manner for determining the basis of gifted and inherited property is explained, and attention is given to the effect that the payment of a gift tax has on a donee's basis. Illustrations are provided to help the reader see how the tax rules operate.
Author : Boris I. Bittker
Publisher : Warren Gorham & Lamont
Page : 852 pages
File Size : 35,93 MB
Release : 1999
Category : Gifts
ISBN :
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.