The Technical Corrections Act of 1987: Hearing Before the Subcommittee on Taxation and Debt Management of the Committee on Finance, United States Senate, One Hundredth Congress, First Session on S. 1350, July 22, 1987U.S. Government Printing Office, 1988 - 1389 pages |
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adjustment allocation alternative minimum tax amendment amount apply assets banks basis benefit bonds book income capital Chairman charitable gift annuities clarify Code Section Committee on Finance Congress contract costs December 31 deduction deferred discount distribution dividends earnings effect election employees enacted entity ESOP exempt expenses federal foreign corporation generation-skipping transfer tax grandchild housing included income tax insurance companies intended interest Internal Revenue Code Internal Revenue Service investment issue legislation limited loan loss low-income million mutual fund passive income payments percent prior problem proposed Technical Corrections purposes qualified reserve result retirement Section 263A Section 67 subparagraph Subpart F tax credit Tax Reform Act tax return tax treaties tax-exempt taxable income taxation taxpayers Technical Corrections Act Technical Corrections Bill transfer transition rule Treasury treated treatment trust U.S. Senate U.S. shareholders United United States Senate Washington
Popular passages
Page 254 - ... 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 253 - To the extent of any interest therein of which the decedent has at any time made a transfer (except in case of a bona fide sale for an adequate and full consideration in money or money's worth...
Page 875 - ... the fair market value of such property (determined without regard to any restriction other than a restriction which by its terms will never lapse...
Page 254 - Code provides that the value of the gross estate shall include the value of all property to the extent of any interest therein of which the decedent...
Page 466 - ... one year after the close of the first taxable year in which any part of the gain upon the conversion is realized...
Page 473 - USC 1201 (g) ) is amended by deleting the period at the end thereof and adding the following :
Page 597 - ... the Federal National Mortgage Association, the Federal Home Loan Mortgage Corporation, the Federal Agricultural Mortgage Corporation...
Page 255 - The value of the gross estate shall include the value of all property to the extent of any interest therein of which the decedent has at any time made a transfer...
Page 216 - ... stock, to the extent of such actuarial Interest. For purposes of this subparagraph, the actuarial interest of each beneficiary shall be determined by assuming the maximum exercise of discretion by the fiduciary in favor of such beneficiary and the maximum use of such stock to satisfy his rights as a beneficiary.
Page 524 - ... eligible employee" means an individual — (A) who has been certified by the Secretary of Labor or by the appropriate agency of State or local government as — (1) being eligible for financial assistance under part A of title IV of the Social Security Act and as having continually received such financial assistance during the 90-day period which immediately precedes the date on which such individual is hired by the employer, or...