The Federal ReporterWest Publishing Company, 1956 |
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Стр. 240
... trusts was the avoid- ance of estate tax ; This in- ference was apparently based on the practice of the Commissioner , prior to 1930 , to include in the gross estate of the settlor of a trust the value thereof if the settlor reserved ...
... trusts was the avoid- ance of estate tax ; This in- ference was apparently based on the practice of the Commissioner , prior to 1930 , to include in the gross estate of the settlor of a trust the value thereof if the settlor reserved ...
Стр. 838
... trust . This , we think , is not to stick in the bark on words . We think there is an essential difference between an agency and a trust with different le- gal consequences for each . [ 6 , 7 ] It is essential to the creation of a trust ...
... trust . This , we think , is not to stick in the bark on words . We think there is an essential difference between an agency and a trust with different le- gal consequences for each . [ 6 , 7 ] It is essential to the creation of a trust ...
Стр. 868
... trust within 60 days after end of the taxable year , there is no requirement under the statutes that the trust be set up within the fiscal year provided it is executed by the time the first contribution is made . 26 U.S.C.A. 60 days ...
... trust within 60 days after end of the taxable year , there is no requirement under the statutes that the trust be set up within the fiscal year provided it is executed by the time the first contribution is made . 26 U.S.C.A. 60 days ...
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action affirmed agreement alleged amended amount appellant appellant's appellee application asserted attorney Board Brian Holland cause certiorari charge Chief Judge Circuit Judge Cite as 229 claim coal Commission Commissioner Company complaint contract Corp corporation counsel Court of Appeals Criminal cross-claim damages debtor decision deduction defendant defendant's denied dismissed District Court District Judge employees entitled evidence F.Supp fact Federal fendant filed finding held income Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations liability ment motion operating opinion parties patent payment person petition petitioner plaintiff prior art proceeding question railroad Railway Labor Act reason remanded rule S.Ct Section sion Stat statute statute of limitations suit summary judgment supra Supreme Court Tax Court taxpayer testimony tion trial court trial judge U. S. Atty Union United States Court United States District verdict Veterans violation waiver York City