United States Code, Volume 11The Office, 1983 |
From inside the book
Results 1-5 of 100
Page 10
... reason of their not being listed on an exchange and by reason of the absence of sales thereof , cannot be deter- mined with reference to bid and asked prices or with reference to sales prices , the value thereof shall be determined by ...
... reason of their not being listed on an exchange and by reason of the absence of sales thereof , cannot be deter- mined with reference to bid and asked prices or with reference to sales prices , the value thereof shall be determined by ...
Page 17
... reason of such exchange . ( B ) Exchanges where other property received If an interest in qualified real property is exchanged for an interest in qualified ex- change property and other property in a transaction which qualifies under ...
... reason of such exchange . ( B ) Exchanges where other property received If an interest in qualified real property is exchanged for an interest in qualified ex- change property and other property in a transaction which qualifies under ...
Page 18
... reason of the exchange shall be treated as a tax imposed on a partial disposition , and ( C ) paragraph ( 6 ) of subsection ( c ) shall be applied by treating material participa- tion with respect to the exchanged property as material ...
... reason of the exchange shall be treated as a tax imposed on a partial disposition , and ( C ) paragraph ( 6 ) of subsection ( c ) shall be applied by treating material participa- tion with respect to the exchanged property as material ...
Page 20
... reason of sec- tion 6019 ( 2 ) ) to file any gift tax return for such year with respect to gifts to such donee . Paragraph ( 2 ) shall not apply to any transfer with respect to a life insurance policy . ( c ) Inclusion of gift tax on ...
... reason of sec- tion 6019 ( 2 ) ) to file any gift tax return for such year with respect to gifts to such donee . Paragraph ( 2 ) shall not apply to any transfer with respect to a life insurance policy . ( c ) Inclusion of gift tax on ...
Page 21
... reason of section 2503 ( b ) ( relating to $ 3,000 annual exclusion for pur- poses of the gift tax ) determined without regard to section 2513 ( a ) . ' " ( ii ) The election under clause ( i ) with respect to any estate shall be made ...
... reason of section 2503 ( b ) ( relating to $ 3,000 annual exclusion for pur- poses of the gift tax ) determined without regard to section 2513 ( a ) . ' " ( ii ) The election under clause ( i ) with respect to any estate shall be made ...
Other editions - View all
Common terms and phrases
1976 AMENDMENT Amendment 68A Stat 72 Stat 90 Stat act Aug Added Pub added subsec amended Pub amending subsec Amendment by Pub Amendment of subsec AMENDMENT Section apply with respect bonded premises calendar month calendar quarter certificate chapter by Pub CROSS REFERENCES crude oil decedents dying December 31 deduction deemed determined distilled spirits plant employee enactment exemption filed following Secretary gifts imposed by section income individual Internal Revenue Code July July 26 June 21 June 30 manufacturer ment month which begins note under section paragraph percent PRIOR PROVISIONS prior section producer PROVISIONS A prior provisions similar purposes pursuant qualified refund regulations prescribed remuneration paid Repealed revision SECTION REFERRED SECTIONS This section Sept service performed Social Security Act spect spouse struck subchapter subpar subparagraph substituted subtitle tax imposed term thereof tion Title 42 title XIX transfer trust United wine
Popular passages
Page 32 - ... 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 84 - Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order...
Page 22 - ... where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death.
Page 22 - To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend? or revoke...
Page 169 - ... the court the record of the further proceedings. Such new or modified findings of fact shall likewise be conclusive if supported by substantial evidence.
Page 340 - Act, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
Page 169 - Commissioner thereupon shall file in the court the record of the proceedings on which he based his action, as provided in section 2112 of title 28, United States Code.
Page 21 - ... 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(1) The possession or enjoyment of, or the right to the income from, the property, or (2) 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.
Page 135 - ... work offered are substantially less favorable to the individual than those prevailing for similar work in the locality; (C) If as a condition of being employed the Individual would be required to join a company union or to resign from or refrain from Joining any bona fide labor organization; (6...
Page 61 - 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, no part of the net earnings of which inures to the benefit of any private stockholder or individual...