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Die steuerrechtliche Behandlung des Übergangs und der Neubildung von Erbhöfen /Bögelsack, Ulrich. January 1939 (has links)
Thesis (doctoral)--Friedrich-Alexander-Universität Erlangen.
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Trusts in the conflict of laws; validity, construction, administration and taxation of trusts: what law governsLand, Walter William, January 1940 (has links)
Thesis (J. SC. D.)--Columbia University, 1940. / Published also without thesis note. Vita. "Table of cases": p. xiii-xxi. eContent provider-neutral record in process. Description based on print version record. Bibliography: p. xxiii-xxix.
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Erbschaftsteuer und soziale Reform kritische Betrachtungen anlässlich des Rignano-Plans /Antweiler, Bruno. January 1933 (has links)
Thesis--Universität Köln.
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Trusts in the conflict of laws; validity, construction, administration and taxation of trusts: what law governsLand, Walter William, January 1940 (has links)
Thesis (J. SC. D.)--Columbia University, 1940. / Published also without thesis note. Vita. "Table of cases": p. xiii-xxi. Bibliography: p. xxiii-xxix.
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Some aspects of estate duty on deceased estates in the Republic of South Africa: with special reference to the problems and effects of double taxation occuring in relation to the German Erbschaftsteuergesetz (Inheritance Tax Act)Beckmann, Nicolai Friedrich 23 November 2021 (has links)
'In this world nothing can be said to be certain, except death and taxes'. If one agreed with this statement, made by Benjamin Franklin one year prior to his death, one could come to the ultimate conclusion that there has to be a special certainty about capital transfer taxes, estate duties, inheritance taxes or other death duties levied on deceased estates. There seems to be no reason whatsoever to doubt the final truth of the first part of Franklin's statement. But is it also right to assume that there is a certainty about taxes or, what is more, to draw the conclusion that there could be a special certainty about the different types of taxes connected with the death of an individual? On the one hand it seems to be true. There are only a few countries throughout the world levying very limited or no taxes at all, and if one forgets about a few tax havens, like the Caymen Islands for example, one is also inclined to agree with the latter part of Franklin's statement - there seems to be certainty about the levying of taxes. But, on the other hand, is the amount of taxes, especially the amount of capital transfer taxes, estate duties, inheritance taxes or other death duties levied on a persons death, always that certain? The avoidance of double taxation has been an objective of most of the world's nations since the negotiation of the first Income Tax Convention in the middle of the nineteenth century. The development of most of the world's countries into modern industrial nations, with trade links all over the world, gradually demonstrated the problems which can arise if one country levies taxes without considering the levying of an equal or similar tax in another country. Today the negative consequences of double taxation on the movement of goods, services and capital are widely understood by modern states enacting tax systems for their citizens.
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A COMPARISON OF OPINIONS OF RESIDENTS OF ARIZONA AND MAINE, REGARDING REDISTRIBUTION OF WEALTH, WITH FEDERAL ESTATE AND GIFT TAX PROVISIONSJagolinzer, Philip, 1937- January 1978 (has links)
No description available.
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Assessing federal and Virginia estate tax liability: estate planning and its implicationsFancher, Lyn M. January 1983 (has links)
no abstract provided by author / Master of Science
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Decision Criteria for Gifts Under the 1976 Tax Reform ActByars, Richard B. 12 1900 (has links)
The 1976 Tax Reform Act made many changes in the taxation of estate and gift transfers. Previously gifts and estates were taxed separately and the gift tax rate was 75 percent of the estate tax rate; and there was a $30,000 exemption for gifts and a $60,000 exemption for estate transfers. Under the new law the exemptions were repealed and replaced with a unified credit against the tax; and the tax on estate and gift transfers was combined into one increasing rate schedule. Under the prior law, deathbed gifts were advantageous because the gift tax paid on the transfer was excluded from the taxable estate but was allowed as a credit against the estate tax since gifts within three years of the date of death were included in the gross estate unless the estate could demonstrate that the gifts were not made in contemplation of death. Under the new law, gift taxes paid on transfers which occur within three years of the date of death are included in the taxable estate.
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Deemed property of the estate in terms of Section 3(3)(d) of the Estate Duty Act 45 of 1955De Souza, Tanya 11 1900 (has links)
In section 3(3)(d) of the Estate Duty Act 45 of 1955 (the Act) the
legislature introduced the concept "competent to dispose", described in
section 3(5) of The Act as a "power". If the deceased was "competent to
dispose" property for his own benefit or that of his estate, section 3(3)(d)
deems that property to be property of the estate. In order to determine
when property may be deemed property of the deceased estate it is
necessary to analyse the meaning of section 3(3)(d) as read with section
3(5) of the Act. An analysis of section 3(3)(d) of the Act indicates that it
may be applied to those with a legal right to dispose of property for their
own benefit or for the benefit of their estates. This interpretation is based
on the meaning of "competent to dispose", and "power" as derived form
the analysis. / Private Law / LL.M.
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Gesellschaftsrechtliche Gestaltungen im Erbschaft- und Schenkungsteuerrecht : eine Untersuchung der Erbschaft- und Schenkungsteuersubjektivität der Personengesellschaft sowie der mittelbaren Anteilsschenkung /Lehmann, Ulrike. January 1900 (has links)
Zugleich: Diss. Köln, 2008. / Literaturverz.
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