Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1965 |
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72 Stat acquired his United Agricultural Marketing Service allowed under section amended by sec amended by T.D. Amendments Act 1958 amount birth or residence Bureau chapter 11 charitable citizenship solely CODIFICATION Commission death tax convention death taxes paid decedent dying decedent's gross estate deduction is allowed delegate Department of Commerce document domiciled employee employee's account expiration extension Federal estate tax Federal Procurement Regulations filed foreign death taxes gift tax graph historical note imposed by section included inheritance tax inter vivos trust Internal Revenue Code lien marital deduction ment motor vehicle nonresidents not citizens October 22 Office paragraph power of appointment precedent interest Procurement Regulations System property situated purchased real property remainder interest residents of possessions respect retirement annuity contract Secretary solely by reason Statutory provisions subparagraph Supplement tax attributable tax imposed taxable estate thereof tion Title transfer trust United States citizenship Virgin Islands X tax
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Page 63 - Agency for International Development Federal Procurement Regulations System Aging, Administration on Agricultural Research Service Agricultural Stabilization and Conservation Service Agriculture Department Agricultural Research Service Agricultural Stabilization and Conservation Service Commodity Credit Corporation Commodity Exchange Authority Commodity Exchange Commission Consumer and Marketing Service...
Page 61 - Department of the Army VI Department of the Navy VII Department of the Air Force SUBTITLE B- — Other Regulations Relating to National Defense XII Defense Supply Agency XIII Bureau of Mines, Department of the Interior XIV The Renegotiation Board XVI Selective Service System XVII Office of Emergency Planning XVIII Office of Civil Defense, Office of the Secretary of the Army Title 32A — National Defense, Appendix I...
Page 64 - Copyright Office, Library of Congress Customs Bureau Defense Department Air Force Department Army Department Navy Department Secretary of Defense, Office of Defense Materials Service Defense Supply Agency Delaware River Basin Commission District of Columbia Redevelopment Land Agency Economic Development Administration Economic Opportunity, Office of Education, Office of Emergency Planning, Office of Employees' Compensation, Bureau of Employees...
Page 19 - The value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of his death.
Page 20 - ... under which he has retained 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...
Page 44 - Except as otherwise provided by the Secretary or his delegate, any return, declaration, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall contain or be verlfled by a written declaration that it is made under the penalties of perjury.
Page 7 - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Page 45 - Any part of such property sold by such transferee or trustee to a bona fide purchaser for an adequate and full consideration in money or money's worth...
Page 23 - Provided, That where such property or any part thereof, or part of the consideration with which such property was acquired, is shown to have been at any time acquired by such other person from the decedent for less than an adequate and full consideration in money or money's worth, there shall be excepted only such part of the value of such property as is proportionate to the consideration furnished by such other person...
Page 7 - A person acquires a domicile in a place by living there, for even a brief period of time, with no definite present intention of moving therefrom.