Tag: Tax on Transfers

  • 26-U.S.C.-2631

    26-U.S.C.-2631 §2631 – Gst Exemption Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter D > Section 2631 Details Reference: Section 2631 Legend: §2631 – Gst Exemption USCode Year: 2013 Provision Content (a) General rule For purposes of determining the inclusion ratio, every individual shall be allowed a GST exemption amount which may be allocated by such individual (or his executor)…

  • 26-U.S.C.-2631

    26-U.S.C.-2631 §2631 – Gst Exemption Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter D > Section 2631 Details Reference: Section 2631 Legend: §2631 – Gst Exemption USCode Year: 2013 Provision Content (a) General rule For purposes of determining the inclusion ratio, every individual shall be allowed a GST exemption amount which may be allocated by such individual (or his executor)…

  • Chapter 13 – Tax On Generation-Skipping Transfers

    Chapter 13 – Tax On Generation-Skipping Transfers Tax On Generation-Skipping Transfers Pathway Title 26 > Subtitle B > Chapter 13 Details Reference: Chapter 13 Legend: Tax On Generation-Skipping Transfers USCode Year: 2013 Provision Content Amendments 1986—Pub. L. 99–514, title XIV, §1431(a), Oct. 22, 1986, 100 Stat. 2717, struck out CERTAIN after TAX ON in chapter heading, substituted Generation-skipping transfers…

  • 26-U.S.C.-2612

    26-U.S.C.-2612 §2612 – Taxable Termination; Taxable Distribution; Direct Skip Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter B > Section 2612 Details Reference: Section 2612 Legend: §2612 – Taxable Termination; Taxable Distribution; Direct Skip USCode Year: 2013 Provision Content (a) Taxable termination (1) General rule For purposes of this chapter, the term taxable termination means the termination (by death, lapse…

  • 26-U.S.C.-2663

    26-U.S.C.-2663 §2663 – Regulations Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter G > Section 2663 Details Reference: Section 2663 Legend: §2663 – Regulations USCode Year: 2013 Provision Content The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this chapter, including— (1) such regulations as may be necessary to coordinate the…

  • 26-U.S.C.-2662

    26-U.S.C.-2662 §2662 – Return Requirements Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter G > Section 2662 Details Reference: Section 2662 Legend: §2662 – Return Requirements USCode Year: 2013 Provision Content (a) In general The Secretary shall prescribe by regulations the person who is required to make the return with respect to the tax imposed by this chapter and the…

  • 26-U.S.C.-2623

    26-U.S.C.-2623 §2623 – Taxable Amount In Case of Direct Skip Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter C > Section 2623 Details Reference: Section 2623 Legend: §2623 – Taxable Amount In Case of Direct Skip USCode Year: 2013 Provision Content For purposes of this chapter, the taxable amount in the case of a direct skip shall be the value…

  • Title 26 – Internal Revenue Code

    Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…

  • Title 26 – Internal Revenue Code

    Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…

  • 26-U.S.C.-2614

    26-U.S.C.-2614 [§2614 – Omitted] Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter B > Section 2614 Details Reference: Section 2614 Legend: [§2614 – Omitted] USCode Year: 2013 Provision Content Codification Section, added Pub. L. 94–455, title XX, §2006(a), Oct. 4, 1976, 90 Stat. 1887; amended Pub. L. 95–600, title VII, §702(c)(1)(B), Nov. 6, 1978, 92 Stat. 2926; Pub. L. 96–223,…