American Law Reports Annotated, Том 100Lawyers Co-operative Publishing Company, 1936 |
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Сторінка 1241
... death tax . Compare Tyler 75 F. ( 2d ) 416 . v . United States , 281 U. S. 497 , 503 , 74 L. ed . 991 , 998 , 50 S. Ct . 356 , 69 A.L.R. 758. Complete ownership of the gift , together with all its inci- dents , has passed during the ...
... death tax . Compare Tyler 75 F. ( 2d ) 416 . v . United States , 281 U. S. 497 , 503 , 74 L. ed . 991 , 998 , 50 S. Ct . 356 , 69 A.L.R. 758. Complete ownership of the gift , together with all its inci- dents , has passed during the ...
Сторінка 1250
... death on the ground that the transfer was intended to take effect in possession or enjoy- ment at or after death . The court said that the reservation of interest contemplated the payment of income or profits to the donor and that the ...
... death on the ground that the transfer was intended to take effect in possession or enjoy- ment at or after death . The court said that the reservation of interest contemplated the payment of income or profits to the donor and that the ...
Сторінка 1251
... death of both to remaindermen , the court holding that the entire fund , except the life interest of the wife in one half thereof , was taxable as pass- ing in possession or enjoyment at or after the settlor's death . VASHTA MCCLURE ...
... death of both to remaindermen , the court holding that the entire fund , except the life interest of the wife in one half thereof , was taxable as pass- ing in possession or enjoyment at or after the settlor's death . VASHTA MCCLURE ...
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