The Federal ReporterWest Publishing Company, 1936 |
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Стр. 257
... trust fund cre- ated for maintenance , education , and sup- port of settlor's minor children held not taxable to settlor on ground that settlor was beneficiary in fact of trust because its purpose was to relieve taxpayer of his le- gal ...
... trust fund cre- ated for maintenance , education , and sup- port of settlor's minor children held not taxable to settlor on ground that settlor was beneficiary in fact of trust because its purpose was to relieve taxpayer of his le- gal ...
Стр. 258
... trusts in which * * ** we feel constrained to disagree the settlor retains an interest in the in- with it [ Willcuts v . Douglas ] if the income come . There is nothing in the trust agree- is charged to him merely because it direct ...
... trusts in which * * ** we feel constrained to disagree the settlor retains an interest in the in- with it [ Willcuts v . Douglas ] if the income come . There is nothing in the trust agree- is charged to him merely because it direct ...
Стр. 375
... Trusts 349 No change of form can divest trust fund of its trust character , and cestui que trust can follow and reclaim his funds so long as he is able to trace and iden- tify them , not as his original dollars or necessarily as any ...
... Trusts 349 No change of form can divest trust fund of its trust character , and cestui que trust can follow and reclaim his funds so long as he is able to trace and iden- tify them , not as his original dollars or necessarily as any ...
Содержание
Colo 79 F 2d 259 261 | xlv |
JUDGMENT CREDITORS BILL Gaskins v | 353 |
LOSS H D Lee Mercantile Co v Commis | 391 |
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11 USCA 26 USCA action affirmed agreement alleged amended amicus curiæ amount appellant appellee application assets Asst attorney AUGUSTUS N bank Bankr bankrupt Board of Tax bonds Bonds Corporation cent certificates charge Circuit Court Circuit Judge claim Commissioner of Internal Company contract corporation counsel Court of Appeals creditors debtor decree deduction defendant District Court District Judge entitled equity evidence fact federal Federal Trade Commission filed funds Georg Jensens held Helvering income Internal Revenue Irving Trust Co issue judgment jurisdiction jury liability lien ment mortgage opinion paid pany Papoose parties patent payment petition petitioner plaintiff poration proceeding purchase question railroad received reorganization Revenue Act rule section 77B securities shares Stat statute suit supra Tax Appeals taxable taxpayer thereof tion trial court trust trustee in bankruptcy Twin Falls U. S. Atty United York City