The Federal ReporterWest Publishing Company, 1942 |
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Стр. 242
... trusts are to be accorded controlling importance in determining whether or not the creators of such trusts have sufficiently parted with control over the corpus to make the trust income taxable to the trust bene- ficiary , there is some ...
... trusts are to be accorded controlling importance in determining whether or not the creators of such trusts have sufficiently parted with control over the corpus to make the trust income taxable to the trust bene- ficiary , there is some ...
Стр. 535
... trust should be in- cluded in " gross income " of grantor for income tax purposes depends upon the facts and circumstances , including family relationship between grantor and benefi- ciaries and all circumstances which bear upon ...
... trust should be in- cluded in " gross income " of grantor for income tax purposes depends upon the facts and circumstances , including family relationship between grantor and benefi- ciaries and all circumstances which bear upon ...
Стр. 1112
... trust income taxable as against him by virtue of Revenue Act provision that grantor shall be taxable for trust income where he is vested with the power to revest in himself title to any part of the trust corpus . Revenue Acts 1934 ...
... trust income taxable as against him by virtue of Revenue Act provision that grantor shall be taxable for trust income where he is vested with the power to revest in himself title to any part of the trust corpus . Revenue Acts 1934 ...
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TABLE OF CONTENTS | |
Table of Cases Reported XV | |
Federal Rules of Civil Procedure XLIX | |
Авторские права | |
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action affirmed alleged amended amount appellant appellee application Asst automobile bank bankrupt bankruptcy Board of Tax charged Circuit Court Circuit Judges claim Commissioner of Internal Company contends contract corporation counsel count Court of Appeals creditors debtor decision declaratory judgment decree defendant defendant's denied directed verdict dismiss District Court Eminent domain employees evidence F.Supp fact Federal fendant filed grand jury habeas corpus Helvering income tax indictment insured interest Internal Revenue issue judgment jurisdiction KEY NUMBER SYSTEM L.Ed Labor Relations Board lease leasehold estate liability ment motion National Labor Relations Norris-LaGuardia Act offense operation parties patent Permanent Edition petition petitioner plaintiff preferred stock proceeding purchase question remanded Revenue Act rule S.Ct Section Stat statute suit supra Tax Appeals taxable taxpayer term testified testimony tion trial court trust union United verdict Whatcom County witness Words and Phrases