(1) General ruleFor purposes of this chapter, the term “taxable termination” means the termination (by death, lapse of time, release of power, or otherwise) ...
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The term “direct skip” means a transfer subject to a tax imposed by chapter 11 or 12 of an interest in property to a skip person. I.R.C. § 2612(c)(2) Look-Thru ...
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The term “direct skip” means a transfer subject to a tax imposed by chapter 11 or 12 of an interest in property to a skip person. 2612(c)(2)Look-Thru Rules Not ...
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this section. However, if T dies after Decem- ber 31, 1986, the pour-over is considered an addition to the trust. Therefore, S's trust is.
Sep 10, 2007 · Under section 2642(a)(3), if a trust is divided into two or more trusts in a “qualified severance,” the resulting trusts will be recognized as ...
P. Capital gains and losses. 1201. Q. Readjustment of tax between years and special limitations. 1301.
Oct 9, 2000 · I.R.C. §§2601, 2611, 2612, 2613, 2621, 2622 and 2623. There are certain exceptions to the imposition of the tax, such as the ...
(a) Old-age, survivors, and disability insurance ; (b) Hospital insurance ; (c) Relief from taxes in cases covered by certain international agreements ; [(d) ...
2612(a)(1)General Rule. For purposes of this chapter, the term “taxable termination” means the termination (by death, lapse of time, release of power, ...
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... (q), 120. 171, 23(v), 125. 172, 23(s), 122. 173, 23(bb) ... (1) The provisions of this Act set forth under the heading "Internal Revenue Title" may be cited as the ...
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