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13 2010. 2

65

SUMMARY

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13 2010. 2

········································································································66··············································································66

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·····························································································69·····························································································70

·····································································································70··························································································71

·····························································································71·····························································································71

I.R.C.§691 ····························73·····································································································73

········································································································74················74

··························································································75·······················································································75

····················································································77········································································78

24 ·········································································79········································································································81

19 1025 18 11 7

24

19 10 25 (1)

18 11 7 (2)

(3)

4000

230 10

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13 2010. 2

2059 8800 2308.95614 10 28

4000

230 10 116

8 41902745 (4)

195 1291

400024 1

1 1380 230 1060 100

220 8000230

9 2000

3 11

9 1 15

3 1 1

9 1 15

9 1 15

31 1

9 1 15

9 1 15

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13 2010. 2

91 15

2 1 29(5)

(6)

( ) (7)

( A )

B

24

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13 2010. 2

(8)

38

38 1(9)

20

(10)

(11) 13

(12)

22

9 115

25

30 (13)

3 1 1

(14)

3-6 5-1(3-6

)A 3 1 1

B3 1 5

(15)

(16)

24 1 1 338

38 4 2

(17)

4 56 (18)

3 1 5

24 1 424-3

24

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13 2010. 2

( )

2059 8800 241380

6

3435

183 (19)

9 1 15

9 2000 1951291 40002300

183 1 3 2 3

(20)

183 1 2 ( )

(21)

2 2

9-18

35-3

(22)

(23)

3 9

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13 2010. 2

15

(24)

executor

incidents of ownership (25)

contract agreement (26)

(27)

(28)

B(29)

Reg 20.2031-8(a)(1)

Reg 20.2031-8(a)(2)24

proceeds (I.R.C. 101 (a)(1))

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13 2010. 2

(I.R.C.101 (c))

I.R.C. 7702 (30)

inside build-up

I.R.C. 101 I.R.C.7702(g)

()

(31)

(I.R.C. 101 (d))

(32)

settlement option (33)

(34)

(35)

(36)

B(37)

(I.R.C. 72(a))(38)

(39)

(I.R.C. 72(b)(1))

(I.R.C. 72(b)(2))

(40)

(I.R.C. 72(b)(3)) (41)

(42)

(43)

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13 2010. 2

(44)

(45)

(I.R.C. 72(e))

10I.R.C. 72(q)

I.R.C. 72(j))

I.R.C. 2039

basisI.R.C.

1014(a)I.R.C. 72

I.R.C.1014(b)(9) ( )

(46) I.R.C. 2039

I.R.C. 72(b)return of capital

double tax problem (47)

I.R.C. 72(a)

income in respect of a decedent I.R.C.

691 (a) (d)

(48)

I.R.C. 72

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13 2010. 2

9 1 15I.R.C. 691

AB

(49

(50)

(51)

(52)

(53)

(54)

(55)

38

(56)

(57)

(58)

13

(59)

(60)

(61)

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13 2010. 2

(62)

(63)

(64)

(65) (66) (67)

(68)

30

55 (69)

(70)

(71)

(72) (73)

(74)

(75)

(76)

(77)

(78)

(79)

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13 2010. 2

(80)

3 1 1

3 1 19

1 15 (81)

91 15

(82)

(83)

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13 2010. 2

9 2 1

(13 1 )

(84)

(85)

(86)

(87) (88)

15(89)

15

183 1 2( 35-4)

(90)

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13 2010. 2

(91)

9 1 3

9 1 15

( )

(92)

(93)

( )

1831 2 60

(94)

(95)

(96)

(97)

38 12

38

(98)

60

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13 2010. 2

(99)

(100)

(101)

(102)

(103)

(104)

(105)

(106)

(107)

(108)

(109)

I.R.C.691

2424

25 2624

463 1 4

3 1 3

25

26

24 (110)

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13 2010. 2

3 1 124

3 1 124

24

B

24

24

24-1

24-324

24

1526

214 (111)

24

(112) (113)

24

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13 2010. 2

B

A

I.R.C. 69138

(114)

(115)

(116)

A B

(117)

24

24-3

24

24

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13 2010. 2

9 1 15

(118)

22

2007

(1) TAINS:Z888 1293(2) TAINS:Z256 10564(3)

148 200977 79

( ) QA71 2008 44

47

5934 2007 3

2991 2007 2 3

1370 2009 249 251113

134 200749 50

132 2007

TKC 16 2 200748 59

50 2 2007 117 121

QA61 2007 69 71( )

39 7 2007 55 63( )

39 8 2007 53 61

2969(2007)46 63

50 42007 113 120

( )TKC 164 2007 159 163

( )TKC16 4 2007 164 172

58522006 6 12

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13 2010. 2

55 5 2007

165 17250 4 2007 138 143

39 8 2007 16 19

LIBRA7 2 2007 30 31

309 2006 1 18

54 142006 145 151

31(2008)83 120

17 2008 2 73(4) 4000230 2 0649 19

5000 210422 0800

3-8 3-9

(5) TAINS:Z175-6430 2 7 17TAINS:Z180-6541

7 28 TAINS:Z173-6340(6)

41 1999 117 118

74 2003 395 398(7)

3

( ) 7531981 113

(8)

48 4 579

48 5795 DHC

53 2 743 748 23332336 2382 2461 2463

DHC 469 471

(9)

7 1957225

(10) DHC53 2 743 748

(11)

36 3 1937 532 533(12)

12 1 16

70 272273

(13) 591984 44

37 6

1980 133(14) DHC760

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13 2010. 2

(15) 13

134 2

(11) 533(16) (7)113 114(17) 1906 161

(18) 7 1957216 217

(19)

61 2009 478553

(20)

309 2006 9(21)

4 2009 151(22) (10)470

212009 233

(23) (10) 470 9-18(24)

(7)114 115 (6)112

1984 533 1985 449

25 1 11989

61 1 104 (1993)(25)

2004 2004 394

(7)115(26)

(27)

See Bittker, Clark, McCouch, Federal Estate and Gift

Taxation (Eighth Edition), 2000, at 391.

(28)

present right

Reg 20.2039-1(29)

I.R.C. 7520Reg. 20.2031-8

(1) X

X 1200X

12005 50 X

50 1200

(2) Y

Y

(3) Z

Z 9 4 Z 35

28114 Z

10 14,601

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13 2010. 2

9 12,9651,636

3 1 Z4 545.33

9 12,965 Z

13,510.333 2 2/3 2,811 1,874

15,384.33(30) (6)114 115 (6) 357

359(31) 2 7 17

984 1991206

(32)

(1)

(2)

(33)

20042004 759

(34) IRS

See Bittker, McMahon,Zelenak, Federal Income Taxation of Individuals(Third

Edition),2002,at 6-10.

(35) Id, at 6-9,6-10. (36) Id, at 6-11. (37)

(I.R.C. 72 ( )(1))(A)

(B)

5(38) (1)(2) (I.R.C 72(c)(1))

(1)

(2)IRC

(39)

(I.R.C. 72(c)(3))(1)

(2) (1)

(40) Supra note 34, at6-15. (41) Id, at6-15. (42) (21)151(43)

(I.R.C 72(e)(1)(B))(44)

(cash value)( surrender charge)

(45)

(46) I.R.C. 1014(b)(9)(A). See Bittker, Lokken,

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13 2010. 2

Federal Taxation of Income, Estates and Gifts(Third Edition),1999,at 12-37.

(47) Supra note 27, at 392-393. (48) Reg. 1.691(d)-1(c). Id,at 392-393.(49) 2005 508

513(50) (1)

109 5 1992 729 731(51)

(52) 1985274

2003 49(53) (49)511

1958 230

(2)109 6 1992 1066 38

(54) (49)508(55) (52)49(56)

2000 207(57)

1952 487(58) (56)207

(59)

383 1953 83 1(60) (11)532 533(61) (56) 207(62) 3

1974 41

(63) (49)513

83 4 1981 577 580(50) 1060

(64)

(63) 580

(65) (53)229 (59)83

(53)67(66)

27 21989 103

(67)

( )(49) 514 (53)1063

1064(68) (49) 513(69) 60(70) (49)56 57

2004 412 2002 134

3

(71) (49) 29(72) 59

1984 52

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13 2010. 2

(73) (49) 34(74) (49) 57 60

(75) (49) 34 57(76) 5

1977 101(77) (13)52(78) (20)7

TKC 16 22007 55

50 4 2007 142

(79)

54 2 1966 165

(80) (79)166(81)

( ) QA71 2008 47

QA61 2007 71

54 142006 150 (78)143

(82)

( 14 ) (2009)166 167 1224

13

( ( 13 ) 2008 164165 12)

113

134 2007 49 50

2969 (2007)52

TKC16 4 2007 163

58522006 12 (81)150

( ) 39 82007 58 (78) 143

(83) 12 11 8 60

60 237(84) (82)60(85)

( 4) 2009 613

(86) (85)613(87) 102

2002 12(88)

(85)

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13 2010. 2

613 614

(7)115(89)

(82)54 55(90) (82)12 (82) 58

(91)

(82)49 5037

( )

138

148 2009 77 78(92) (82)56 57

(93) (82)55 56(94)

( ) 39 7 2007 60(82)57 58

(95) (6) 112(96) (6) 112(97)

2006 131(82) 58 59

(98) 38 1259 61

(99) 17 2 1 TAINS:Z25509918

(100) (78)57(101)

(102) 52 261(103)

674 38(104) (52) 260

(105) (49) 6

(6) 117

(106) 7 115

7 116(107) (52)51(108)

2005 377

(6) 116(109) (20)8(110) (14)2382(111)

152004 518 26

51 2003 52

(112) (62)41(113) ( 14 ) (2009)470

(85)621 (14) 760(62) 42

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13 2010. 2

(114)

3812

61(115)

55 5 2007 172(116) 24

8

2007 826 ( 1)

(20) 18 9(117)

(49) 510

183(118)

(7)115

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国税庁$¢ " + V o = ^ 13 2010. 2 p Ä ý é â ½ Þ Ú É Ò 2 p Ä ¼ 4F Á ê é $& 2 é p Ä...

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