bequest definition

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629 documents for bequest definition

- 26 CFR 1.663(a)-1 - Special rules applicable to sections 661 and 662; exclusions; gifts, bequests, etc.
...(b) Definition of a gift or bequest of a specific sum of money or...
- Code of Federal Regulations - Title 26: Internal Revenue
- Commissioner v. Estate of Hubert, 520 U.S. 93 (1997)
... tax deduction for marital or charitable bequests by the amount of the administration expenses that ...We can quibble over which definition of "material"-"substantial" or "relevant"-precedes...
- U.S. Supreme Court
- 26 CFR 1.672(f)-4 - Recharacterization of purported gifts.
... indirectly receives a purported gift or bequest (as defined in paragraph (d) of this section) from...(d) Definition of purported gift or bequest(1) In general. Subjec...
- Code of Federal Regulations - Title 26: Internal Revenue

- 26 CFR 1.663(c)-5 - Examples.
...'s will contains a fractional formula bequest dividing the residuary estate between the survivin...The bequest of the X stock meets the definition of section 663(a)(1) and therefore is not a separa...
- Code of Federal Regulations - Title 26: Internal Revenue
- 25 USC 2006 - Sec. 2006. Bureau of Indian Affairs education functions
...(f) Acceptance of gifts and bequests (1) Guidelines Notwithstanding any other provision...(g) Definition of functions For the purpose of this section, the ...
- US Code - Title 25: Indians
- Penalty Clauses in Testaments: What Louisiana Can Learn from the Common Law
Introduction. II. Background. A. Roman Law: The Birth of the Modern Civil Law Approach. B. French Law: Focus on the Underlying Disposition. III. Louisiana's Approach And Its Problems. A. Determining Whether the Suit Is a Contest. B. Ascertaining the Testator's Intent. C. Exceptions to the Rule of Validity. D. The Effect of Invalidating the Penalty Clause. E. The Problem of Validity and Enforceability. F. The Confusion of Louisiana's Approach and the Need to Find a Solution. IV. Common Law Approach And History. A. British Common Law: The Emergence of the Good Faith, Probable Cause Exception. B. The American Common Law History. C. The American Common Law Today. V. Solution For Louisiana: A Framework For Analysis Of Penalty Clauses. A. Step One: Determining Whether the Lawsuit Is a Cont...

... contests or attacks this Will, any bequest I have made to that person under this Will is revo... actions may not fall under the definition of the contest contemplated by the penalty clause....
- Louisiana Law Review
- Nbr. 70-4, July 2010
- Helvering v. Reynolds, 313 U.S. 428 (1941)
...: 'If the property was acquired by bequest, devise, or inheritance, or by the decedent's esta...The definition of 'acquisition' contained in the regulation is no...
- U.S. Supreme Court
- Last of art legacy finds a final home.
... Edith Cutting, town treasurer, accepted a bequest from the estate of Edith Nichols Byl. The bequest ... the money will probably need a legal definition before it is spent. . Ms. Coller said the town has...
- Telegram & Gazette (Worcester, MA)
- Nbr. 2009, January 2009
- Jones v. Habersham, 107 U.S. 174 (1883)
... named therein, to have the devises and bequests adjudged void, and a resulting trust declared in f... to a public charitable use, the definition in the one case including purposes that might not ...
- U.S. Supreme Court
- the First National Bank of Omaha, Executor of the Estate of Glenn W. Mcininch, Deceased, Appellant, v. United States of America, Appellee., 681 F.2d 534 (8th Cir. 1982)
... for estate tax purposes of two bequests made by the decedent in his last will and testamen... intent that the income tax definitions of charitable contributions are to be used for est...
- Federal Circuits