The Federal ReporterWest Publishing Company, 1946 |
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Стр. 173
... grantor , there was no retention of possibility of reverter which would re- quire inclusion of value of corpus of trust in grantor's gross estate for estate tax purposes . Revenue Act of 1926 , § 302 ( c ) , 26 U.S.C.A. Int.Rev.Acts ...
... grantor , there was no retention of possibility of reverter which would re- quire inclusion of value of corpus of trust in grantor's gross estate for estate tax purposes . Revenue Act of 1926 , § 302 ( c ) , 26 U.S.C.A. Int.Rev.Acts ...
Стр. 511
... grantor has retained economic benefits of property transferred into trust . 26 U.S.C.A. Int.Rev . Code , § 22 ( a ) . wife , theretofore or thereafter born , and as the. 5. Internal revenue 865 Where trust was to last for the longer of ...
... grantor has retained economic benefits of property transferred into trust . 26 U.S.C.A. Int.Rev . Code , § 22 ( a ) . wife , theretofore or thereafter born , and as the. 5. Internal revenue 865 Where trust was to last for the longer of ...
Стр. 1094
... grantor as such and as trustee , so that he has rather complete as- surance that trust will not effect any substan- tial change in his economic position . 26 U.S. C.A. Int . Rev. Code , § 22 ( a ) .- Cushman v . C. I. R. , 153 F.2d 510 ...
... grantor as such and as trustee , so that he has rather complete as- surance that trust will not effect any substan- tial change in his economic position . 26 U.S. C.A. Int . Rev. Code , § 22 ( a ) .- Cushman v . C. I. R. , 153 F.2d 510 ...
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Judges | 127 |
Tables of Cases Reported | 135 |
Table of Cases Arranged by Circuit | 147 |
Авторские права | |
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action Administrator affirmed alleged amended amount appellant appellee application Asst bankruptcy Board brick charge Circuit Court Circuit Judge Cite as 153 claims Code Commission Commissioner Company complaint conspiracy contract Corp corporation Court of Appeals criminal Crince damages decision defendant denied determination dismissed District Court District of Columbia Emergency Price Control employees evidence F.Supp fact Federal Trade Commission fendant filed granted grantor habeas corpus Helvering income indictment interest Internal revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed land liquor maximum prices ment Miller Act motion National Labor Relations paid parties patent payment petition petitioner plaintiff Price Control Price Control Act proceeding production purchase question railroad regulation Revenue Act S.Ct Section Stat statute summary judgment supra Tax Court taxpayer testimony tion trial trust trust instrument U. S. Atty U.S.C.A.Appendix United violation Washington York York City