The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1960 - Administrative law The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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Page 14
... specific exemption ) for such year . ( 2 ) For purposes of paragraph ( 1 ) , the " amount of such gift " shall be the amount included with respect to such gift in deter- mining ( for the purposes of section 2503 ( a ) , or of ...
... specific exemption ) for such year . ( 2 ) For purposes of paragraph ( 1 ) , the " amount of such gift " shall be the amount included with respect to such gift in deter- mining ( for the purposes of section 2503 ( a ) , or of ...
Page 15
... specific exemption ) . Stated algebraically , the " first limita- tion " ( A ) equals Total taxable gifts , plus specific exemption allowed ( D ) X Total gift tax paid ( B ) . For purposes of the ratio stated above , the " amount of the ...
... specific exemption ) . Stated algebraically , the " first limita- tion " ( A ) equals Total taxable gifts , plus specific exemption allowed ( D ) X Total gift tax paid ( B ) . For purposes of the ratio stated above , the " amount of the ...
Page 28
... specific transfer . See example ( 1 ) of paragraph ( c ) of this section . ( 2 ) If a charitable deduction or a marital deduction is allowed to a decedent's estate with respect to a bequest , devise , or other transfer of an interest in ...
... specific transfer . See example ( 1 ) of paragraph ( c ) of this section . ( 2 ) If a charitable deduction or a marital deduction is allowed to a decedent's estate with respect to a bequest , devise , or other transfer of an interest in ...
Page 29
... Specific bequest of Country X stock__ Specific bequest of United States stock_ . Limitation on aggregate marital deduction under section 2056 ( c ) ----- Part of specific bequest of Country X stock with respect to which the marital ...
... Specific bequest of Country X stock__ Specific bequest of United States stock_ . Limitation on aggregate marital deduction under section 2056 ( c ) ----- Part of specific bequest of Country X stock with respect to which the marital ...
Page 63
... specific rules applicable to powers of appointment created after October 21 , 1942 . ( b ) Definition of " power of appoint- ment " — ( 1 ) In general . The term " power of appointment " includes all powers which are in substance and ...
... specific rules applicable to powers of appointment created after October 21 , 1942 . ( b ) Definition of " power of appoint- ment " — ( 1 ) In general . The term " power of appointment " includes all powers which are in substance and ...
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Common terms and phrases
agreement allowed amended amount paid annuity applicable calendar quarter cash certificates of indebtedness chapter claim clude computed death taxes decedent decedent's death decedent's gross estate definitions delegate determined district director domestic corporation donee spouse donor employ employee tax erty estate tax example executor exercise farm Federal estate tax foreign Form furnished gasoline gift tax graph imposed by section included income tax individual Internal Revenue Code liability manufacturer marital deduction ment October 21 operation organization paragraph payable payment payroll period percent person ployee power of appointment prescribed prior provisions relating purchaser purposes pursuant refund regulations remuneration paid respect Secretary services performed sions specific spect stamps Stat Statutory provisions subparagraph Subpart surviving spouse tax imposed tax under section tax-free sales term termination thereof tion trade or business transfer transportation trust United wagers wages withholding exemptions
Popular passages
Page 243 - For purposes of this chapter, the term "agricultural labor" includes all service performed — (1) on a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife; (2) in the employ of the owner or tenant or other operator of a farm, in connection with...
Page 239 - ... not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished. That is, an employee Is subject to the will and control of the employer not only as to what shall be done but how it shall be done. In this connection, it Is not necessary that the employer actually direct or control the manner in which the services are performed; it is sufficient if he has the right to do so. The right to discharge is also an important factor indicating...
Page 451 - partnership" Includes a syndicate, group, pool, Joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the terra "partner" includes a member in such a syndicate, group, pool, Joint venture, or organization. (3) Corporation. The term "corporation" includes associations, Joint-stock companies, and insurance companies.
Page 128 - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
Page 243 - ... performed; (C) The provisions of subparagraphs (A) and (B) shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption; or (5) On a farm operated for profit if such service is not in the course of the employer's trade or business or is domestic service in a private home of the employer....
Page 276 - Act to any otherwise eligible individual for refusing to accept new work under any of the following conditions : (a) If the position offered is vacant due directly to a strike, lockout, or other labor dispute; (b) If the wages, hours, or other conditions of the 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...
Page 320 - That is, an employee is subject to the will and control of the employer not only as to what shall be done but how it shall be done. In this connection, it is not necessary that the employer actually direct or control the manner in which the services are performed; it is sufficient if he has the right to do so. The right to discharge is also an important factor indicating that the person possessing that right is an employer. Other factors characteristic of an employer, but not necessarily present...
Page 296 - For purposes of this chapter, the term "employment" means * • • any service, of whatever nature, performed * * • by an employee for the person employing him • • « except — ***** (13) Service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses...
Page 301 - Generally such relationship exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished. That is, an employee is subject to the will and control of the employer not only as to what shall be done but how it shall be done.
Page 236 - Service performed by an individual In, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers...