American Law Reports Annotated, Том 160Lawyers Co-operative Publishing Company, 1946 |
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Сторінка 559
... [ Income Taxes , § 14 % ] IV . Labor and personal services , 574 . V. Rentals and royalties , 579 . VI . Income from sales of personal property , 581 . VII . Miscellaneous , 590 . I. In ... INCOME TAXES SITUS OF INCOME 559 ANNOTATION ...
... [ Income Taxes , § 14 % ] IV . Labor and personal services , 574 . V. Rentals and royalties , 579 . VI . Income from sales of personal property , 581 . VII . Miscellaneous , 590 . I. In ... INCOME TAXES SITUS OF INCOME 559 ANNOTATION ...
Сторінка 560
... income . " Section 231 ( a ) , 26 USCA 1945 ed § 231 ( a ) , contains an identical provision with respect to the income of a for- eign corporation not engaged in trade or business within the United States . And § 143 ( b ) , 26 USCA ...
... income . " Section 231 ( a ) , 26 USCA 1945 ed § 231 ( a ) , contains an identical provision with respect to the income of a for- eign corporation not engaged in trade or business within the United States . And § 143 ( b ) , 26 USCA ...
Сторінка 562
... income , but the better rule is that in- come which is to be distributed by a trustee has the same source and char- acter in the hands of the beneficiary that it would have had if distributed directly to him rather than to the trus- tee ...
... income , but the better rule is that in- come which is to be distributed by a trustee has the same source and char- acter in the hands of the beneficiary that it would have had if distributed directly to him rather than to the trus- tee ...
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