Übersetzung für 'federal estate tax' von Englisch nach Deutsch

federal estate tax [Am.]

amerikanische Bundes-Nachlasssteuer {f}fin.law

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estate tax

Erbschaftssteuer {f}

Werbung

real estate tax

Immobiliensteuer {f}fin.RealEst.

Grundsteuer {f}

estate tax [Am.]

Nachlasssteuer {f}law

tax on real estate

Grundstücksbesteuerung {f}

real estate transfer tax

Grunderwerbssteuer {f}

Handänderungs­steuer {f} [schweiz.]RealEst.

Grunderwerbsteuer {f}

state estate tax [Am.]

amerikanische Landesnachlasssteuer {f}fin.law

amerikanische Landes-Nachlasssteuer {f}fin.law

real estate transfer tax exemption

Grunderwerbsteuerbefreiung {f}

federal tax

Bundessteuer {f}

Federal Tax Court <FTC>

Bundesfinanzhof {m}law

American-German Estate and Inheritance Tax Treaty [Am.]

deutsch-amerikanisches Erbschaft- und Schenkungs­teuer-Doppelbesteuerungs­abkommen {n} <ErbSt-DBA USA>law

Swiss Federal Tax Administration <SFTA>

Eidgenössische Steuerverwaltung {f} <ESTV>

Federal Central Tax Office [Germany]

Bundeszentralamt {n} für Steuern <BZSt>admin.

estate

Gutshof {m}agr.

Grundbesitz {m}RealEst.

Vermögensmasse {f}law

Feldmark {f} [Gutsbesitz]

• Were no step up in basis used, the federal government would not maximize the taxable value of an estate and then could potentially receive a windfall from estates subject to estate tax by recovering federal estate tax based on capital assets’ values as of a decedent's date of death, while also receiving capital gains tax when such assets are sold by an estate or a beneficiary based on the difference between the value of the asset when sold and the price at which such asset was purchased by a decedent.
• In 1916, Congress adopted the present federal estate tax, which instead of taxing the wealth that a donee inherited as occurred in the state inheritance taxes it taxed the wealth of a donor's estate upon transfer.
• Then the Trustee of trust would have to use the child's Federal Estate Tax Return as the basis for recomputing the child's estate tax liability as if the trust property had been part of the child's estate.
• Bequests or gifts to a 501(c)(13) cemetery are not deductible for federal estate tax purposes or gift tax purposes.
• The organization's briefs and policy papers oppose the federal estate tax and support deregulation.

• Wyoming does not collect inheritance taxes. There is limited estate tax related to federal estate tax collection.
• S. federal estate tax. Married couples may, however, effectively double the estate tax exemption amount by setting up the trust with a formula clause.
• The Federal Estate Tax was introduced in 1916, and Gift Tax in 1924.
• On June 20, 2013, Blunt co-sponsored the Death Tax Repeal Act of 2013. The bill was intended to permanently eliminate federal estate tax and it did not pass.
• Windsor sought to claim the federal estate tax exemption for surviving spouses.

• This analysis examined the arguments for and against the federal estate tax and concluded that the estate tax generates costs to taxpayers, the economy and the environment which far exceeds any potential benefit that it might arguably produce.
• The Foundation has published studies about the impact of the Federal Estate Tax on small business job-creation, federal revenue collection, wealth concentration and other areas where the estate tax and family business needs intersect.
• There is no inheritance tax and limited Missouri estate tax related to federal estate tax collection.