American Law Reports Annotated, Том 174Lawyers Co-operative Publishing Company, 1948 |
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Сторінка 203
ANNOTATION Consideration as affecting liability for gift tax [ See ALR Digests , Gift Taxes , § 9. ] I. In general : § 1. General rules , 204 . § 2. Partial consideration , 205 . § 3. Influence of other tax laws , 206 . II . Consideration ...
ANNOTATION Consideration as affecting liability for gift tax [ See ALR Digests , Gift Taxes , § 9. ] I. In general : § 1. General rules , 204 . § 2. Partial consideration , 205 . § 3. Influence of other tax laws , 206 . II . Consideration ...
Сторінка 204
... consideration or compensation therefor . But for gift tax purposes the word " consideration " is not to be given its full common - law meaning , even though the statute does not de- fine the term . Thus , the mere fact that an act ...
... consideration or compensation therefor . But for gift tax purposes the word " consideration " is not to be given its full common - law meaning , even though the statute does not de- fine the term . Thus , the mere fact that an act ...
Сторінка 219
... consideration for a transfer of property.17 And where an employer , on retiring an employee , purchases annuity contracts to pro- vide a pension , the value of the annu- ities to the recipient is to be treated as additional compensation ...
... consideration for a transfer of property.17 And where an employer , on retiring an employee , purchases annuity contracts to pro- vide a pension , the value of the annu- ities to the recipient is to be treated as additional compensation ...
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affd affidavit agreement alleged App Div appeared application to set bank beneficiary bond bondholder cause of action claim Commissioner community property constitute contract corporation declaratory declaratory judgment decree deed default judgment defendant defendant's divorce employees entitled equity erty estate tax evidence ex rel fact fendant fense filed foreclosure fraud gift gift tax Headnote holder husband Ill App income infra inspection interest involved an application judgment for plaintiff jurisdiction land lien mandamus Mass ment meritorious defense Minn Misc mortgage NE2d NJ Eq NYS2d owner paid parties payment person petition picketing plaintiff promissory note prop provisions purchase purpose question relief res ipsa loquitur rule rule in Shelley's spendthrift trust St Rep statute of limitations stockholder suit Supplementing annotation supra SW2d testator Tex Civ App tiff tion trust vacate valid wife