United States Code |
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Page 9
( h ) Similar credit required for certain alien residents Whenever the President
finds that( 1 ) a foreign country , in imposing estate , inheritance , legacy , or
succession taxes , does not allow to citizens of the United States resi . dent in
such ...
( h ) Similar credit required for certain alien residents Whenever the President
finds that( 1 ) a foreign country , in imposing estate , inheritance , legacy , or
succession taxes , does not allow to citizens of the United States resi . dent in
such ...
Page 15
... nurseries , ranges , greenhouses or other similar structures used primarily for
the raising of agricultural or horticultural commodities , and orchards and
woodlands . ( 5 ) Farming purposes The term " farming purposes ” means( A )
cultivating ...
... nurseries , ranges , greenhouses or other similar structures used primarily for
the raising of agricultural or horticultural commodities , and orchards and
woodlands . ( 5 ) Farming purposes The term " farming purposes ” means( A )
cultivating ...
Page 38
To the extent provided in regulations , an annuity shall be treated in a manner
similar to an income interest in property ( regardless of whether the property from
which the annuity is payable can be separately identified ) . ( iii ) Property
includes ...
To the extent provided in regulations , an annuity shall be treated in a manner
similar to an income interest in property ( regardless of whether the property from
which the annuity is payable can be separately identified ) . ( iii ) Property
includes ...
Page 61
Charitable and similar gifts . 2523 . Gift to spouse . 2524 . Extent of deductions .
AMENDMENTS 1976 – Pub . L . 94 - 455 , title xx , $ 2001 ( c ) ( 2 ) ( B ) ( ii ) , Oct .
4 , 1976 , 90 Stat . 1853 , struck out item 2521 relating to specific exemption .
Charitable and similar gifts . 2523 . Gift to spouse . 2524 . Extent of deductions .
AMENDMENTS 1976 – Pub . L . 94 - 455 , title xx , $ 2001 ( c ) ( 2 ) ( B ) ( ii ) , Oct .
4 , 1976 , 90 Stat . 1853 , struck out item 2521 relating to specific exemption .
Page 72
31 , 1980 to be adjusted in a manner similar to that provided under section 1014 (
a ) . EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub . L . 96 - 223
applicable in respect of decedents dying after Dec . 31 , 1976 , see section 401 ...
31 , 1980 to be adjusted in a manner similar to that provided under section 1014 (
a ) . EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub . L . 96 - 223
applicable in respect of decedents dying after Dec . 31 , 1976 , see section 401 ...
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Common terms and phrases
68A Stat 72 Stat 90 Stat act Aug added Added Pub allowed AMENDMENT Amendment Amendment by Pub AMENDMENT Section amount apply authorized beginning benefit bonded calendar certificate chapter by Pub Code compensation contained decedent deduction deemed defined described determined distilled spirits EFFECTIVE DATE employee enactment equal exemption extent filed gifts income individual interest Internal Internal Revenue Code July June liability manufacturer means ment month note under section operations organization paid paragraph payment percent performed period person plant preceding premises prescribed prior section producer provisions qualified quarter reason received regulations relating remuneration Repealed respect revision rules Secretary SECTION REFERRED Sept similar sold struck subchapter subparagraph subsec substituted tax imposed taxable term thereof tion title XIX transfer treated trust unemployment United wages week wine
Popular passages
Page 32 - ... no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office.
Page 84 - Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order...
Page 22 - ... 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 22 - To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, 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...
Page 169 - ... the court the record of the further proceedings. Such new or modified findings of fact shall likewise be conclusive if supported by substantial evidence.
Page 338 - Act, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
Page 169 - Commissioner thereupon shall file in the court the record of the proceedings on which he based his action, as provided in section 2112 of title 28, United States Code.
Page 21 - ... 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, or (2) The right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom.
Page 135 - ... 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 refrain from Joining any bona fide labor organization; (6...
Page 61 - Columbia, for exclusively public purposes, or to or for the use of any corporation organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual...
Bibliographic information
| Title | United States Code |
| Author | United States |
| Contributors | United States. Congress. House. Office of the Law Revision Counsel, United States. Congress. House. Committee on the Judiciary, United States. Congress. House. Committee on Revision of the Laws |
| Publisher | Office of the Law Revision Counsel of the House of Representatives, 1983 |
| Export Citation | BiBTeX EndNote RefMan |