The Federal ReporterWest Publishing Company, 1940 |
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Стр. 47
... income taxable to grantor where power to revest title is vest- ed in grantor alone , or in conjunction with one not having substantial adverse interest in disposition of corpus or income , or where such power is vested in any person not ...
... income taxable to grantor where power to revest title is vest- ed in grantor alone , or in conjunction with one not having substantial adverse interest in disposition of corpus or income , or where such power is vested in any person not ...
Стр. 51
... income from a trust . It could use its own terms and define them . Consequently a trust might be deemed re- vocable for some purposes and not fall within the meaning Congress has given it , in defining who shall pay tax on an income ...
... income from a trust . It could use its own terms and define them . Consequently a trust might be deemed re- vocable for some purposes and not fall within the meaning Congress has given it , in defining who shall pay tax on an income ...
Стр. 941
... income in the year of can- cellation . Following the cases of Burnet v . Sanford & Brooks Co. , supra , and United States v . Kirby Lumber Co. , supra , the Board said 26 B.T.A. loc . cit . 1400 : " In the present case there was no ...
... income in the year of can- cellation . Following the cases of Burnet v . Sanford & Brooks Co. , supra , and United States v . Kirby Lumber Co. , supra , the Board said 26 B.T.A. loc . cit . 1400 : " In the present case there was no ...
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Continued | 8 |
648b109 F 2d 278 | 8 |
204h109 F 2d 397 | 8 |
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9 Cir action affirmed agreement alleged amended appellee application asphalt Association bankruptcy Bay Parkway bonds Circuit Court Circuit Judge City Civil Procedure claims Commissioner of Internal Company contract counsel Court of Appeals creditors decision decree defendant denied District Court employees emulsified evidence F.Supp fact Federal Federal Trade Commission filed forma pauperis grantor habeas corpus income Insurance Internal Revenue issue Joy Morton judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Act Labor Relations Board lease liability Master and servant matter ment mortgage National Labor Relations party Pat.App Patent Office petition petitioner plaintiff prior prior art proceeding Puerto Rico question record remainderman remanded respondent rule S.Ct saponifiable Section servant 16 Stat statute stockholders suit supra SWOC testimony tion trade Trade-marks Trial Examiner trust unfair unfair labor practices union United violation voting trust writ