Husband and Wife. Community Property. Liability to Income Tax after Death of Husband

1943 ◽  
Vol 43 (1) ◽  
pp. 136
Keyword(s):  
Income Tax ◽  
Community Property ◽  
Husband And Wife

COMPARATIVE STUDY ON GONO GINI'S ASSETS DUE TO A DEATH ACCORDING TO THE ISLAMIC LAW AND POSITIVE LAW

2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Pardan Syafrudin
Keyword(s):  
Comparative Study ◽  
Common Property ◽  
Islamic Law ◽  
Positive Law ◽  
Community Property ◽  
Communal Property ◽  
Islamic Jurisprudence ◽  
Legal Restriction ◽  
The Common ◽  
Husband And Wife

The Common properties (community property) is an asset that the husband and wife acquired during the household lifes, which both of them is agree that after united through marriage bonds, that the property produced by one or both of them will be common property. It shows, that if there's an agreement between husband and wife before marriage (did not to unify their property), then the property produced both will not become a joint treasure. Thus, if a husband or wife dies, or divorces, then the property owned by both of them can be distributed in accordance with their respective shares, another case when the two couples are not making an agreement, then the property gained during marriage bonds can be divided into types of communal property. In Islamic law, this kind of treasure is not contained in the Qur'an or Sunnah. Nor in Islamic jurisprudence. However, Islamic law legalizes the existence of common property as long as it is applicable in a society and the benefit in the distribution of such property. In contrast to the positive law, this property types have been regulated and described in the Marriage Law, as well as the Islamic Law Compilations, which became the legal restriction in the affairs of marriage in force in Indonesia. In this study, the author tries to compile the existence of common property according to the Islamic law reviews and positive law.

scholarly journals To Save State Residents: States' Use of Community Property for Federal Tax Reduction, 1939–1947

2009 ◽  
Vol 27 (3) ◽  
pp. 585-625
Author(s):  
Stephanie Hunter McMahon
Keyword(s):  
Income Tax ◽  
Family Income ◽  
Married Couples ◽  
State Law ◽  
Property System ◽  
Community Property ◽  
Tax Reduction ◽  
Marital Property ◽  
Federal Income Tax ◽  
Property Regime

In 1939, at the end of almost two decades of statewide want and despair, Oklahoma adopted the community property system “to save state residents on their federal income tax.” Between 1939 and 1947, Oklahoma and four other states openly and unabashedly exploited the Supreme Court's creation of what amounted to a tax loophole for the nation's wealthy; several more states seriously considered doing the same. In 1930, the Court had ruled that the community marital property regime of eight western states permitted their married couples to split family income between spouses, so that each spouse reported half of that income for federal income tax purposes. As a result of the federal government's progressive income tax bracket structure, in most cases this split meant that more of the family's income would be taxed in lower tax brackets. Thus, a property regime that was purely a creation of state law had the effect of reducing residents' federal tax obligations.

scholarly journals Konsep Harta Bersama dan Implementasinya di Pengadilan Agama

2014 ◽  
Vol 12 (1) ◽  
Author(s):  
Mesraini Mesraini
Keyword(s):  
Islamic Law ◽  
Community Property ◽  
Joint Property ◽  
Husband And Wife

Abstract: The Concept of  Joint Assets and its Implementation in the  Religious Court. Legislation in Indonesia stipulates that any property acquired during marriage becomes joint property of husband and wife, without distinguishing who works and who registered the property. If the marriage come to an ends, either through death or divorce, the property must be divided equally. In general, this study found that a panel of judges in the religious court division decided a case of the distribution of joint property is not outside of the statutory rules. Since no agreement or reconciliation had been made   by the husband and wife in dispute about the portion of the division of their property, the judge decided that the joint property be divided in the same amount. However, if there is an agreement between husband and wife, the division of the joint property will be based on that agreement.Keywords: community property, Compilation of Islamic Law, judgment, Court of Religion.Abstrak: Konsep Harta Bersama dan Implementasinya di Pengadilan Agama. Perundang-undangan di Indonesia mengatur bahwa setiap harta yang diperoleh selama perkawinan dijadikan sebagai harta bersama suami isteri, tanpa membedakan siapa yang bekerja dan harta itu terdaftar atas nama siapa. Apabila perkawinan itu berakhir, baik karena kematian maupun karena perceraian, maka harta tersebut harus dibagi dua sama banyak nilainya. Penelitian ini menemukan data bahwa secara umum majelis hakim Pengadilan Agama dalam memutuskan perkara pembagian harta bersama tidak keluar dari aturan perundang-undangan tersebut. Selama tidak ada kesepakatan atau perdamaian yang dibuat oleh suami dan isteri yang bersengketa tentang porsi pembagian harta bersama, majelis hakim memutuskan harta bersama tersebut dibagi sama banyak. Namun, apabila terdapat kesepakatan antara suami dan isteri, pembagian harta bersama didasarkan atas kesepakatan yang mereka buat.Kata Kunci: harta bersama, Kompilasi Hukum Islam, putusan hakim, Pengadilan AgamaDOI: 10.15408/ajis.v12i1.980

scholarly journals The Rights of Each Wife in the Division of Community Property in Polygamous Marriage According to Law Number 1 Of 1974 Concerning Marriage

2019 ◽  
Vol 6 (1) ◽  
pp. 355
Author(s):  
Nurul Maulidah ◽  
Thohir Luth ◽  
Iwan Permadi ◽  
Masruchin Ruba’i
Keyword(s):  
Research Method ◽  
Legal Research ◽  
Property Ownership ◽  
Legal Norms ◽  
Polygamous Marriage ◽  
Legal Science ◽  
Community Property ◽  
Separate Property ◽  
Husband And Wife

This study aims to analyze the norms that all wives have the same rights over community property obtained since the marriage took place as the norm in Article 65 paragraph (1) letter c of Law number 1 of 1974 concerning Marriage. Therefore, this will get answers to the rights of each wife to community property in the division of community property in polygamous marriage. This research includes the type of legal research. The research method is based on the nature of legal science whose object is the norm. Legal research assesses legal norms so that it is normative. A man and woman before marriage each have complete rights to their property. After binding themselves to a marriage institution, there are norms governing their rights to property ownership. Community property in a marriage is realized by the effort of husband and wife; however, the capital can also come from separate property or gifts from each husband and wife which are manifested into property in marriage. Determination of community property in polygamous marriages is only based on marriage in which each wife can ignore the rights of another wife.

scholarly journals Community Property and the Federal Income Tax

1926 ◽  
Vol 14 (5) ◽  
pp. 351
Author(s):  
Douglas Blount Maggs
Keyword(s):  
Income Tax ◽  
Community Property ◽  
Federal Income Tax
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