unlimited marital deduction

См. также в других словарях:

• Unlimited Marital Deduction — A provision in United States Federal Estate and Gift Tax Law that allows an individual to transfer an unrestricted amount of assets to his or her spouse at any time, including at the death of the transferor, free from tax. The unlimited marital… …   Investment dictionary

• unlimited marital deduction — An Internal Revenue Service provision that allows an individual to transfer an unlimited amount of assets to a spouse, during life or at death, without incurring federal estate tax or gift tax. Bloomberg Financial Dictionary …   Financial and business terms

• marital deduction — A tax deduction that allow spouses to transfer unlimited amounts of property to one another. Bloomberg Financial Dictionary …   Financial and business terms

• Marital Trust — A fiduciary relationship between a trustor and trustee for the benefit of a surviving spouse and the married couple s heirs. Also called an A trust, a marital trust goes into effect when the first spouse dies. Assets are moved into the trust upon …   Investment dictionary

• Estate tax in the United States — This article is about Estate tax in the United States. For other countries, see Inheritance tax. Part of a series on Taxation Taxation in the United States …   Wikipedia

• Taxation in the United States — is a complex system which may involve payment to at least four different levels of government and many methods of taxation. United States taxation includes local government, possibly including one or more of municipal, township, district and… …   Wikipedia

• Dan Rostenkowski — Member of the U.S. House of Representatives from Illinois s 8th, 5th district In office January 3, 1959 – January 3, 1995 Preceded by …   Wikipedia

• United States trust law — Introduction Most law regulating the creation and administration of trusts in the United States is now statutory at the state level. In August 2004, the National Conference of Commissioners on Uniform State Laws created the first attempt to… …   Wikipedia

• Estate Tax — A tax levied on an heir s inherited portion of an estate if the value of the estate exceeds an exclusion limit set by law. The estate tax is mostly imposed on assets left to heirs, but it does not apply to the transfer of assets to a surviving… …   Investment dictionary

• Islam — Islamic /is lam ik, lah mik, iz /, Islamitic /is leuh mit ik, iz /, adj. /is lahm , iz , is leuhm, iz /, n. 1. the religious faith of Muslims, based on the words and religious system founded by the prophet Muhammad and taught by the Koran, the… …   Universalium

• United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium