TITLE III
ESTATE AND DONOR'S TAXES
CHAPTER I - ESTATE TAX
SEC. 84. Rates of Estate Tax.
SEC. 85. Gross Estate.
SEC. 86. Computation of Net Estate.
SEC. 87 Exemption of Certain Acquisitions and Transmissions
SEC. 88. Determination of the Value of the Estate.
SEC. 89. Notice of Death to be Filed
SEC. 90. Estate Tax Returns.
SEC. 91. Payment of Tax
SEC. 92. Discharge of Executor or Administrator from Personal Liability.
SEC. 93. Definition of Deficiency.
SEC. 94. Payment before Delivery by Executor or Administrator.
SEC. 95. Duties of Certain Officers and Debtors.
SEC. 96. Restitution of Tax Upon Satisfaction of Outstanding Obligations.
SEC. 97. Payment of Tax Antecedent to the Transfer of Shares, Bonds or Rights.
SEC. 85. Gross Estate.
SEC. 86. Computation of Net Estate.
SEC. 87 Exemption of Certain Acquisitions and Transmissions
SEC. 88. Determination of the Value of the Estate.
SEC. 89. Notice of Death to be Filed
SEC. 90. Estate Tax Returns.
SEC. 91. Payment of Tax
SEC. 92. Discharge of Executor or Administrator from Personal Liability.
SEC. 93. Definition of Deficiency.
SEC. 94. Payment before Delivery by Executor or Administrator.
SEC. 95. Duties of Certain Officers and Debtors.
SEC. 96. Restitution of Tax Upon Satisfaction of Outstanding Obligations.
SEC. 97. Payment of Tax Antecedent to the Transfer of Shares, Bonds or Rights.
CHAPTER II - DONOR'S TAX
SEC. 98. Imposition of Tax.
SEC. 99. Rates of Tax Payable by Donor.
SEC. 100. Transfer for Less Than Adequate and Full Consideration.
SEC. 101. Exemption of Certain Gifts.
SEC. 102. Valuation of Gifts Made in Property.
SEC. 103. Filing of Return and Payment of Tax.
SEC. 104. Definitions.
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