Proceedings of the Idaho State Bar, Volume 27Vols. 11 (1935)- include Proceedings of the Judicial Section, v. 1- |
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Page 28
Alimony payments which his estate may provide , may provide an estate tax deduction . And if paid out of income , may provide an income deduction as well . ( 84 ) The estate may get a double deduction . This is an exception to the usual ...
Alimony payments which his estate may provide , may provide an estate tax deduction . And if paid out of income , may provide an income deduction as well . ( 84 ) The estate may get a double deduction . This is an exception to the usual ...
Page 9
deduction gift would itself qualify the next sentence is inserted to the effect that the gift provided for in this article is to be satisfied out of the assets or the proceeds which are subject to and qualify for the marital deduction ...
deduction gift would itself qualify the next sentence is inserted to the effect that the gift provided for in this article is to be satisfied out of the assets or the proceeds which are subject to and qualify for the marital deduction ...
Page 99
It will be seen that the underscored words require that , in applying the formula , there are deducted from the formula ... A. Income Tax Aspects of the Marital Deduction Clause The marital deduction formula clause fixes the marital ...
It will be seen that the underscored words require that , in applying the formula , there are deducted from the formula ... A. Income Tax Aspects of the Marital Deduction Clause The marital deduction formula clause fixes the marital ...
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