Two Discourses to Townsmen. ...J. & B. Williams, printers., 1985 - 20 pages |
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Page 44-104
... Example ( 2 ) . Assume the same facts as in example ( 1 ) , except that the trustee has discretion as to the portion of the trust income to be paid to each beneficiary , and the trustee pays $ 40,000 to A and $ 10,000 to the Y charity ...
... Example ( 2 ) . Assume the same facts as in example ( 1 ) , except that the trustee has discretion as to the portion of the trust income to be paid to each beneficiary , and the trustee pays $ 40,000 to A and $ 10,000 to the Y charity ...
Page 50-26
... Examples . The provisions of paragraph ( d ) ( 1 ) of this section may be illustrated by the following examples : Example ( 1 ) . A foreign statute imposes a levy on corporations equal to the sum of 15 % of the corporation's realized ...
... Examples . The provisions of paragraph ( d ) ( 1 ) of this section may be illustrated by the following examples : Example ( 1 ) . A foreign statute imposes a levy on corporations equal to the sum of 15 % of the corporation's realized ...
Page 50-251
... Example ( 2 ) . Assume the same facts as in example ( 1 ) except that , for 1974 , X has an excess limitation of $ 20 . In determining the unused foreign tax for 1973 that may be carried to years ending after 1974 , the $ 20 of unused ...
... Example ( 2 ) . Assume the same facts as in example ( 1 ) except that , for 1974 , X has an excess limitation of $ 20 . In determining the unused foreign tax for 1973 that may be carried to years ending after 1974 , the $ 20 of unused ...
Contents
1986 CONTENTS86 VOL | 43-6 |
Abbreviations used in this Reporter are listed at | 43-20 |
Code Sec Paragraph | 43-32 |
Copyright | |
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Common terms and phrases
accumulation distribution Adjusted Payout Rate allocated allowed apply attributable basis capital account capital gains capital loss CCH Explanation charitable contributions charitable remainder trust Code Sec computed corporation death decedent decedent's December 31 Declared obsolete deduction described in section determined distributable net income distributed currently distributive share dividends estate or trust estate tax example expenses fair market value fiduciary governing instrument grantor gross income included income in respect income tax items of income obligation obsolete by Rev ordinary income owner paid paragraph partner partnership agreement payable payments percent pooled income fund portion preceding taxable prior property transferred received regulations remainder interest rules spouse subparagraph subpart tax purposes Tax Reform Act tax-exempt interest taxable income taxes imposed taxpayer TC Memo termination testamentary trust tion treated trust income trust instrument U.S. person undistributed unitrust amount USTC