Tag: Tax on Transfers

  • 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,…

  • Subchapter D –

    Subchapter D – Gst Exemption Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter D Details Reference: Subchapter D Legend: Gst Exemption USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage Title 26 – Internal Revenue Code in the Legal Encyclopedia: Tax on Transfers In this entry about Title 26 – Internal Revenue Code, find legal reference material,…

  • 26-U.S.C.-2651

    26-U.S.C.-2651 §2651 – Generation Assignment Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter F > Section 2651 Details Reference: Section 2651 Legend: §2651 – Generation Assignment USCode Year: 2013 Provision Content (a) In general For purposes of this chapter, the generation to which any person (other than the transferor) belongs shall be determined in accordance with the rules set forth…

  • 26-U.S.C.-2604

    26-U.S.C.-2604 §2604 – Credit For Certain State Taxes Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter A > Section 2604 Details Reference: Section 2604 Legend: §2604 – Credit For Certain State Taxes USCode Year: 2013 Provision Content (a) General rule If a generation-skipping transfer (other than a direct skip) occurs at the same time as and as a result of…

  • Subchapter A –

    Subchapter A – Tax Imposed Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter A Details Reference: Subchapter A Legend: Tax Imposed USCode Year: 2013 Provision Content Amendments 2004—Pub. L. 108–311, title IV, §408(a)(21), Oct. 4, 2004, 118 Stat. 1192, added item 2604. 2001—Pub. L. 107–16, title V, §532(c)(15), June 7, 2001, 115 Stat. 75, struck out item 2604…

  • Subchapter A –

    Subchapter A – Tax Imposed Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter A Details Reference: Subchapter A Legend: Tax Imposed USCode Year: 2013 Provision Content Amendments 2004—Pub. L. 108–311, title IV, §408(a)(21), Oct. 4, 2004, 118 Stat. 1192, added item 2604. 2001—Pub. L. 107–16, title V, §532(c)(15), June 7, 2001, 115 Stat. 75, struck out item 2604…

  • 26-U.S.C.-2621

    26-U.S.C.-2621 §2621 – Taxable Amount In Case of Taxable Distribution Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter C > Section 2621 Details Reference: Section 2621 Legend: §2621 – Taxable Amount In Case of Taxable Distribution USCode Year: 2013 Provision Content (a) In general For purposes of this chapter, the taxable amount in the case of any taxable distribution shall…

  • 26-U.S.C.-2621

    26-U.S.C.-2621 §2621 – Taxable Amount In Case of Taxable Distribution Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter C > Section 2621 Details Reference: Section 2621 Legend: §2621 – Taxable Amount In Case of Taxable Distribution USCode Year: 2013 Provision Content (a) In general For purposes of this chapter, the taxable amount in the case of any taxable distribution shall…

  • Subchapter F –

    Subchapter F – Other Definitions and Special Rules Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter F Details Reference: Subchapter F Legend: Other Definitions and Special Rules USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage 26-U.S.C.-2642 in the Legal Encyclopedia: Tax on Transfers In this entry about 26-U.S.C.-2642, find legal reference material, bibliographies and premiere content…

  • Subchapter F –

    Subchapter F – Other Definitions and Special Rules Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter F Details Reference: Subchapter F Legend: Other Definitions and Special Rules USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage 26-U.S.C.-2642 in the Legal Encyclopedia: Tax on Transfers In this entry about 26-U.S.C.-2642, find legal reference material, bibliographies and premiere content…