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Сторінка 550
ANNOTATION Liability of settlor for income tax in respect of income of short - term
trust , or trust over which he retains control and management [ Income Taxes , $
10 ] I. Introduction , 550 . II . In general , 553 . III . Cases holding settlor taxable ...
ANNOTATION Liability of settlor for income tax in respect of income of short - term
trust , or trust over which he retains control and management [ Income Taxes , $
10 ] I. Introduction , 550 . II . In general , 553 . III . Cases holding settlor taxable ...
Сторінка 567
the income to the beneficiaries , was held in Helvering v . Bok ( 1942 ; CCA ) 132
F ( 2d ) 365 , not to be taxable to the settlor , the court saying that to hold the
income of such trust taxable to the settlor under the circumstances would go far ...
the income to the beneficiaries , was held in Helvering v . Bok ( 1942 ; CCA ) 132
F ( 2d ) 365 , not to be taxable to the settlor , the court saying that to hold the
income of such trust taxable to the settlor under the circumstances would go far ...
Сторінка 570
intent to tax a wife upon the income of a trust created by her with no strings
attached , for the sole benefit of her husband . A trust in corporate stock for the
settlor's adult children was irrevocable and for a long term and a bank was
named as the ...
intent to tax a wife upon the income of a trust created by her with no strings
attached , for the sole benefit of her husband . A trust in corporate stock for the
settlor's adult children was irrevocable and for a long term and a bank was
named as the ...
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Зміст
Personal liability of public officer for breach of duty in respect | 31 |
Burden on plaintiff to prove final deprivation by defendants | 145 |
Effect of penal statutes as excluding civil actions | 154 |
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acres action administration adopted agreed agreement alleged amount annotation appeared appellant application approval authority bank Board cause child claim collective commerce commission compensation condition considered constitutional construction contain contract corporation court damages decision defendant denied determine disability duty effect election employee engaged entitled evidence existing fact federal filed give given granted ground held holding income injury intended Internal interstate involved judge judgment labor land legislature letters liability matter meaning ment mistake notice opinion paid parties payment person plaintiff present purchase question reason received recover refused Relations respect result rule settlement settlor statute supra SW 2d tion tract trust union United vote York