Congressional Serial SetU.S. Government Printing Office, 1981 - United States |
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Page 3
... apply , in the United States , to the Federal estate tax , the Federal gift tax and the Federal tax on generation - skipping transfers and , in the Fed- eral Republic of Germany , to the inheritance and gift tax . The proposed ...
... apply , in the United States , to the Federal estate tax , the Federal gift tax and the Federal tax on generation - skipping transfers and , in the Fed- eral Republic of Germany , to the inheritance and gift tax . The proposed ...
Page 4
... applying its rules governing the recognition of a taxable event . The competent authorities may discuss , and attempt to ... apply to estates of persons dying and gifts made on or after January 1 , 1979. In the case of estates of persons ...
... applying its rules governing the recognition of a taxable event . The competent authorities may discuss , and attempt to ... apply to estates of persons dying and gifts made on or after January 1 , 1979. In the case of estates of persons ...
Page 5
... apply to ( a ) Estates of deceased persons whose domicile at their death was in one or both of the Contracting States , and ( b ) Gifts of donors whose domicile at the making of a gift was in one or both of the Contracting States ...
... apply to ( a ) Estates of deceased persons whose domicile at their death was in one or both of the Contracting States , and ( b ) Gifts of donors whose domicile at the making of a gift was in one or both of the Contracting States ...
Page 7
... apply , usufruct of immovable property , and rights to variable or fixed payments as consideration for the working of , or the right to work , mineral deposits , sources , and other natural resources ; ships , boats , and aircraft shall ...
... apply , usufruct of immovable property , and rights to variable or fixed payments as consideration for the working of , or the right to work , mineral deposits , sources , and other natural resources ; ships , boats , and aircraft shall ...
Page 14
... apply to officials of international organizations or members of a diplomatic mission or a consular post of a third State , who were established in a Contracting State and were not treated as being domiciled in either Contracting State ...
... apply to officials of international organizations or members of a diplomatic mission or a consular post of a third State , who were established in a Contracting State and were not treated as being domiciled in either Contracting State ...
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Common terms and phrases
accordance Additional allocation administrations concerned aeronautical mobile aeronautical mobile service aeronautical radionavigation aircraft station Allocation to Services antenna Appendix apply appropriate Bands Allocated Board broadcasting-satellite service call sign carrier frequency CCIR class of emission coast station Column competent authorities Contracting Convention coordination countries Covered Jurisdiction distress EARTH EXPLORATION-SATELLITE earth station Earth-to-space enter into force extradition FIXED MOBILE frequency assignment frequency bands Government indicate kHz or MHz laws maritime mobile service Maritime Mobile-Satellite Service Master Register MOBILE except aeronautical mobile station NOC NOC offense operation paragraph Party peak envelope power primary basis procedure Protocol provisions radio astronomy radio astronomy service Radio Regulations radiobeacons radiocommunication services RADIOLOCATION radionavigation service radiotelegraph radiotelephone ratification receipt receiving Republic request resident respect satellite Section sending Services Region ship station signal space radiocommunication space research space research service space station space-to-Earth specified terrestrial radiocommunication tion traffic transmission transmitting Treaty