Reports of the United States Tax Court, Volume 106The Court, 1996 |
From inside the book
Results 1-5 of 54
Page 132
... death of Willis Edward Clack ( decedent ) , and all Rule references are to the Tax Court Rules of Practice and Procedure . The issue to be decided in this opinion is whether the interest of decedent's surviving spouse in certain marital ...
... death of Willis Edward Clack ( decedent ) , and all Rule references are to the Tax Court Rules of Practice and Procedure . The issue to be decided in this opinion is whether the interest of decedent's surviving spouse in certain marital ...
Page 133
... death . In computing this amount , my Personal Representative shall take into account the unified credit and the credit for state death taxes and deduc- tion ( except the marital deduction ) available to my estate and all other items ...
... death . In computing this amount , my Personal Representative shall take into account the unified credit and the credit for state death taxes and deduc- tion ( except the marital deduction ) available to my estate and all other items ...
Page 134
... death tax credit only to the extent that use of the credit does not require an increase in state death taxes payable . I recog- nize that , depending upon the size of my estate , the year of my death and other factors , no amount may ...
... death tax credit only to the extent that use of the credit does not require an increase in state death taxes payable . I recog- nize that , depending upon the size of my estate , the year of my death and other factors , no amount may ...
Page 136
... death , decedent owned 24,675 shares of Clack Corp. stock , of which 12,689 shares were bequeathed to Richard E. Clack . The remaining 11,986 shares were treated by the coexecutors as part of the marital trust . On March 28 , 1991 ...
... death , decedent owned 24,675 shares of Clack Corp. stock , of which 12,689 shares were bequeathed to Richard E. Clack . The remaining 11,986 shares were treated by the coexecutors as part of the marital trust . On March 28 , 1991 ...
Page 137
... death . Section 2056 ( a ) allows a marital deduction from a decedent's gross estate for the value of property interests passing from the decedent to the decedent's surviving spouse . As a general rule , however , a marital deduction is ...
... death . Section 2056 ( a ) allows a marital deduction from a decedent's gross estate for the value of property interests passing from the decedent to the decedent's surviving spouse . As a general rule , however , a marital deduction is ...
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Common terms and phrases
1989 agreement 9th Cir affd allocable alternative minimum tax amended apply Arkla assets benefits business expense cardholder CBOT Citibank cluster home Commis Commissioner Congress contract corporation cost Court of Appeals debt decedent decedent's deduction determined election employees estate tax executor Federal income tax filed funds gross income Guardian Income Tax Regs Internal Revenue Code investment Irwindale issue litigation loan Los Angeles Raiders Malibu marital deduction MasterCard meals ment Mexican pesos Nihon Intergraph obligation overdraft amount paid parties payment percent peti petitioner Petitioner argues petitioner's possession product purchase purposes pursuant QTIP Raiders received refund regulations reinsurance reinsurance agreement Rept respondent's rule statute summary judgment supra surviving spouse T.C. Memo tax avoidance Tax Court tax deficiencies tax return taxable income taxpayer Temporary Income Tax terminable interest tion tioner trade or business transaction transfer fees trust United VEBA