The Federal ReporterWest Publishing Company, 1957 |
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Стр. 348
... interest rule " contain- ed in § 812 ( e ) ( 1 ) ( F ) , [ infra ] since " in order to qualify under its provisions ... interest in property which pass- es or has passed from the decedent to his surviving spouse , but only to the extent ...
... interest rule " contain- ed in § 812 ( e ) ( 1 ) ( F ) , [ infra ] since " in order to qualify under its provisions ... interest in property which pass- es or has passed from the decedent to his surviving spouse , but only to the extent ...
Стр. 349
... interest so passing shall , for the purposes of subparagraph ( B ) ( i ) , be consider- ed as passing to any person ... Interest Is Terminable Must Be Fixed , for Federal Estate Tax Purposes , Ac- cording to Federal Law . [ 2 ] At the ...
... interest so passing shall , for the purposes of subparagraph ( B ) ( i ) , be consider- ed as passing to any person ... Interest Is Terminable Must Be Fixed , for Federal Estate Tax Purposes , Ac- cording to Federal Law . [ 2 ] At the ...
Стр. 356
... interest passing to the surviving spouse is considered as a vested interest subject to divestment or as a contingent interest . Sub- paragraph ( B ) applies whether the terms of the instrument or the the- ory of their application are ...
... interest passing to the surviving spouse is considered as a vested interest subject to divestment or as a contingent interest . Sub- paragraph ( B ) applies whether the terms of the instrument or the the- ory of their application are ...
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9 Cir action affirmed agreement alleged amended appellant appellant's appellee application Asst Bank cause certiorari charge Chief Judge Circuit Judge Cite as 237 City Civil Procedure claim Commission Company complaint conspiracy contract Corp corporation counsel Court of Appeals Criminal Law decision defendant defendant's dence denied dismiss District Court District Judge employees error evidence F.Supp fact Federal fendant filed finding guilty held income indictment Internal Revenue issue JAMES ALGER FEE Jork judgment jurisdiction jury KEY NUMBER SYSTEM Kimberly L.Ed Labor Relations Board Mandanici ment moiré pattern motion National Labor Relations notice officers parties patent person petition petitioner plaintiff prior proceedings proof prosecution question record refused rule S.Ct Section Stat statute supra Tax Court taxpayer testified testimony tion trial court trust U. S. Atty union United States Court United States District verdict violation Washington witness