Category: Estate and Gift Taxes

  • Generation-skipping Transfers

    In Legislation Generation-skipping Transfers in the U.S. Code: Title 26, Subtitle B, Chapter 13, Subchapter B The current, permanent, in-force federal laws regulating generation-skipping transfers are compiled in the United States Code under Title 26, Subtitle B, Chapter 13, Subchapter B. It […]

  • Tax Imposed

    In Legislation Tax Imposed in the U.S. Code: Title 26, Subtitle B, Chapter 11, Subchapter A, Part I The current, permanent, in-force federal laws regulating tax imposed are compiled in the United States Code under Title 26, Subtitle B, Chapter 11, Subchapter A, Part I. It constitutes […]

  • Tax Imposed

    In Legislation Tax Imposed in the U.S. Code: Title 26, Subtitle B, Chapter 11, Subchapter A, Part I The current, permanent, in-force federal laws regulating tax imposed are compiled in the United States Code under Title 26, Subtitle B, Chapter 11, Subchapter A, Part I. It constitutes […]

  • Transfers

    Assignments & Transfers (Franchises) This section introduces, discusses and describes the basics of assignments & transfers. Then, cross references and a brief overview about Franchises is provided. Finally, the subject of Business, Corporate Law in relation with assignments & transfers is […]

  • Transfers

    Assignments & Transfers (Franchises) This section introduces, discusses and describes the basics of assignments & transfers. Then, cross references and a brief overview about Franchises is provided. Finally, the subject of Business, Corporate Law in relation with assignments & transfers is […]

  • Internal Revenue Code

    Internal Revenue Code in the United States Internal Revenue Code of 1986 In the U.S. Code Platform: 26 U.S.C. § 1 : US Code – Section 1: Tax imposed. Legal Materials The Internal Revenue Code (IRC) is Title 26 of the United States Code , and the related regulations are Title 26 of the […]

  • Gift Tax

    Gift Tax in United States Practical Information Note: Some of this information was last updated in 1982A tax that applies to gratuitous transfers of property during the taxpayer’s life. The purpose of the gift tax law is to impose a tax on the donor that measurably approaches the estate tax […]