Wills, Estates & Trusts: A Manual of Law, Accounting, & Procedure ...Ronald Press Company, 1921 - 825 pages |
From inside the book
Results 1-5 of 100
Page xiv
... FEDERAL INCOME TAXES ON FIDUCIARIES · 209. Income Taxes Pending Distribution and Final Return 210. The Duties of a Trustee as to Income Taxes 211. Returns of Income Rarely Correct 212. Advantage of Expert Assistance 213. Administration ...
... FEDERAL INCOME TAXES ON FIDUCIARIES · 209. Income Taxes Pending Distribution and Final Return 210. The Duties of a Trustee as to Income Taxes 211. Returns of Income Rarely Correct 212. Advantage of Expert Assistance 213. Administration ...
Page xv
... FEDERAL INCOME TAX - RULES FOR FIDUCIARIES 235 § 219. When Tax Runs Against Fiduciary 220. When Tax Runs Against Beneficiaries 221. Estates and Trusts Which Cannot Be Treated as a Unit 222. Voluntary Trusts 223. Credits to Which ...
... FEDERAL INCOME TAX - RULES FOR FIDUCIARIES 235 § 219. When Tax Runs Against Fiduciary 220. When Tax Runs Against Beneficiaries 221. Estates and Trusts Which Cannot Be Treated as a Unit 222. Voluntary Trusts 223. Credits to Which ...
Page xvii
... Federal Tax Laws XXXVI EState for Life or for Years - RemaindeRS , AND ANNUITIES § 320. Use of Terms 321. Taxability of Such Interests 322. How Values Are Calculated 323. Using Mortality Tables 3. Case of an Annuity 325. Hypothetical ...
... Federal Tax Laws XXXVI EState for Life or for Years - RemaindeRS , AND ANNUITIES § 320. Use of Terms 321. Taxability of Such Interests 322. How Values Are Calculated 323. Using Mortality Tables 3. Case of an Annuity 325. Hypothetical ...
Page xviii
... FEDERAL LAW $ 349 . Filing Papers for Federal Tax 350. The Sixty - Day Notice 351. Filing the Federal Return 352. Nature of Return 353. Extension of Time for Filing Return 354. Computation of Tax 355. Penalties Part IV - The Law of ...
... FEDERAL LAW $ 349 . Filing Papers for Federal Tax 350. The Sixty - Day Notice 351. Filing the Federal Return 352. Nature of Return 353. Extension of Time for Filing Return 354. Computation of Tax 355. Penalties Part IV - The Law of ...
Page xxv
... Federal Transfer Tax 606. Loss by Theft 607. Sales of Pledged Assets 608. Deferred Expenses 609. Deferred Income 610. Dividends Received 611. Loss by Bank Failure 612. Loss by Fire 613. Assets Erroneously Included in Inventory 614 ...
... Federal Transfer Tax 606. Loss by Theft 607. Sales of Pledged Assets 608. Deferred Expenses 609. Deferred Income 610. Dividends Received 611. Loss by Bank Failure 612. Loss by Fire 613. Assets Erroneously Included in Inventory 614 ...
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Other editions - View all
Wills, Estates & Trusts: A Manual of Law, Accounting, & Procedure Thomas Conyngton,H. C. Knapp No preview available - 2018 |
Wills, Estates & Trusts: A Manual of Law, Accounting, & Procedure Thomas Conyngton,H C Knapp No preview available - 2022 |
Common terms and phrases
allowed amount appointed assets authority bank or trust beneficiary bond cash cestui que trust CHAPTER charge choses in action claims contest corporation corpus court of equity court of probate create a trust creditors death debts deceased decedent decedent's deducted deposit distribution dividends duty entitled entry erty executed expenses federal fees fiduciary filed give guardian heirs held inheritance taxes interest intestacy intestate inventory investments issue Janet Dawson jurisdiction lawyer legatee letters of administration letters testamentary liable loss matter ment mortgage named necessary paid partnership party payment personal property personal representative personalty petition principal probate court real estate real property realty reason remainderman REVIEW QUESTIONS rule securities sell settlement sold specific legacies statutes surviving partner taxable testator's tion transfer agent transfer tax trust company trust estate trust funds trust property trustee's usually wife witnesses York
Popular passages
Page 715 - Signed sealed published and declared by the said Robert Flint as and for his last will and Testament in the presence of us who at his request and in his presence and in the presence of each other have subscribed our names as witnesses thereto.
Page 242 - ... pursuant to the terms of the will or deed creating the trust...
Page 235 - ... (1) income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust...
Page 469 - To grant by special permit to national banks applying therefor, when not in contravention of State or local law, the right to act as trustee, executor, administrator, registrar of stocks and bonds, guardian of estates, assignee, receiver, committee of estates of lunatics, or in any other fiduciary capacity...
Page 335 - ... to the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth.
Page 352 - If the executor is unable to make a complete return as to any part of the gross estate of the decedent, he shall include in his return a description of such part and the name of every person holding a legal or beneficial interest therein, and upon notice from the collector such person shall in like manner make a return as to such part of the gross estate.
Page 469 - Whenever the laws of such State authorize or permit the exercise of any or all of the foregoing powers by State banks, trust companies, or other corporations which compete with national banks, the granting to and the exercise of such powers by national banks shall not be deemed to be in contravention of State or local law within the meaning of this Act.
Page 244 - All persons, In whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control...
Page 728 - California, for which payment well and truly to be made, we bind ourselves, our and each of our heirs, executors and administrators jointly and severally, firmly by these presents.
Page 94 - ... 1. Where the decedent was, at the time of his death, a resident of that county, whether his death happened there or elsewhere.