Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.
taxable distribution — n: a generation skipping transfer of property held in trust that is subject to a generation skipping transfer tax payable by a skip person when he or she receives a distribution of income or principal compare direct skip, taxable termination… … Law dictionary
generation–skipping transfer — n: a transfer of property or of an interest in property that is to a person of a generation more than one generation below that of the transferor and that can be characterized as a taxable termination, a taxable distribution, or a direct skip see … Law dictionary
generation-skipping transfer tax — The 1986 Tax Reform Act imposes a generation skipping transfer tax on (1) transfers under trusts (or similar arrangements) having beneficiaries in more than one generation below that of the transferor, and (2) direct transfers to beneficiaries… … Black's law dictionary
generation-skipping transfer tax — The 1986 Tax Reform Act imposes a generation skipping transfer tax on (1) transfers under trusts (or similar arrangements) having beneficiaries in more than one generation below that of the transferor, and (2) direct transfers to beneficiaries… … Black's law dictionary
direct skip — n: a generation skipping transfer of an interest in property to a skip person: a transfer that is to a person two or more generations below the person making the transfer or to a trust in which all interest is held by such persons and that is… … Law dictionary
Surrogatum — is a thing put in the place of another or a substitute. [New Shorter Oxford English Dictionary. 1997. Version 1.0.03] The Surrogatum Principle pertains to a Canadian income tax principle involving a person who suffers harm caused by another and… … Wikipedia
Labour and tax laws in Iran — govern the employment and fiscal contributions of people working and living in Iran. Roughly one fourth of Iran s labour forc is engaged in manufacturing and construction. Another one fifth is engaged in agriculture, and the remainder are divided … Wikipedia
Federal telephone excise tax — The federal telephone excise tax is a statutory federal excise tax imposed under the Internal Revenue Code in the United States under usc|26|4251 on amounts paid for certain communications services. The tax was to be imposed on the person paying… … Wikipedia
Tax protester statutory arguments — Part of the Taxation in the United States series Tax protest in the United States … Wikipedia
Charitable remainder unitrust — Part of a series on Taxation Taxation in the United States … Wikipedia
