American Law Reports Annotated, Том 139Lawyers Co-operative Publishing Company, 1942 |
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Сторінка 519
... provision . Although the effect of this change as to future transfers has been mentioned in sev- eral of the Federal cases cited herein , all of Such cases have actually arisen under the provision as it stood prior to the 1936 amendment ...
... provision . Although the effect of this change as to future transfers has been mentioned in sev- eral of the Federal cases cited herein , all of Such cases have actually arisen under the provision as it stood prior to the 1936 amendment ...
Сторінка 540
statutory provision , in Durant v . Com- missioner of Internal Revenue ( 1940 ) 41 BTA ( F ) 462 , where the decedent reserved to herself for life fixed monthly sums out of the income , or out of the corpus if the income was in ...
statutory provision , in Durant v . Com- missioner of Internal Revenue ( 1940 ) 41 BTA ( F ) 462 , where the decedent reserved to herself for life fixed monthly sums out of the income , or out of the corpus if the income was in ...
Сторінка 546
... provision of the Federal estate tax law including in the gross estate of the decedent property transferred , by trust or otherwise , subject to a power to alter , amend , or revoke ( now § 811 ( d ) of the Internal Revenue Code , 26 ...
... provision of the Federal estate tax law including in the gross estate of the decedent property transferred , by trust or otherwise , subject to a power to alter , amend , or revoke ( now § 811 ( d ) of the Internal Revenue Code , 26 ...
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action affirmed agreement alimony alleged amend amount annotation appeal application attorney Bank barratry BTA F CCA 2d CCA 6th certificate certiorari denied claim Commissioner of Internal consent judgment constitutional contract corporation court held court of equity creditor decedent decree defendant discharge easement election Eng Reprint entitled equity estate tax estoppel evidence F 2d F Supp fact fendant grant ground Helvering husband indorser infra infringement injunction Internal Revenue Iowa L ed land liable liquor litigation ment Minn Mo App month motion Okla owner paid party payment plaintiff poll tax principal debtor question railroad rehearing rendered res judicata reservation retail rule sales tax St Rep statute statutory provision suit supra surety SW 2d taxable Tex Civ App thereof tion transfer trial court trust estate trust instrument vote voter wife writ of certiorari