Federal Estate and Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of March 2008

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CCH Tax Law Editors
CCH, 2008 - Počet stran: 1624
 

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SUBTITLE AINCOME TAXES
23
PART VIIADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
44
Part 1ESTATES TRUSTS AND BENEFICIARIES
56
Definitions applicable to subparts A B C and D
64
Taxable year of trusts
70
Definitions applicable to subpart D
82
Trust income deductions and credits attributable to grantors and others as substantial owners
93
Limitation on charitable deduction
103
Income taxes of members of Armed Forces astronauts and victims of certain terrorist attacks
115
Basis of property acquired by gifts and transfers in trust
123
PART IIICOMMON NONTAXABLE EXCHANGES
130
Regulations
637
Proposed Regulations
1557
Topical Indexes
1603
Gift Tax
1613
Special Valuation Rules
1619

Recipients of income in respect of decedents
109

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