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Сторінка 560
The income of a trust limited to a duration of less than three years , for the benefit
of the settlor , his wife , and a nephew , of which the wife was the trustee , was
held in Commissioner of Internal Revenue v . Woolley ( 1941 ; CCA ) 122 F ( 2d )
...
The income of a trust limited to a duration of less than three years , for the benefit
of the settlor , his wife , and a nephew , of which the wife was the trustee , was
held in Commissioner of Internal Revenue v . Woolley ( 1941 ; CCA ) 122 F ( 2d )
...
Сторінка 562
For cases in the same circuit holding the settlor not taxable on the trust income ,
see the cases in IV , infra , under the same subhead . Fifth Circuit . The income of
an irrevocable fiveyear trust for the benefit of the wife , mother , and father of the ...
For cases in the same circuit holding the settlor not taxable on the trust income ,
see the cases in IV , infra , under the same subhead . Fifth Circuit . The income of
an irrevocable fiveyear trust for the benefit of the wife , mother , and father of the ...
Сторінка 571
Commissioner of Internal Revenue ( 1941 ) 44 BTA ( F ) 1183 , not to be taxable
to the settlor , under $ 22 ( a ) of the Internal Revenue Code , where the trust was
to continue as long as the rule against perpetuities permitted , and under no ...
Commissioner of Internal Revenue ( 1941 ) 44 BTA ( F ) 1183 , not to be taxable
to the settlor , under $ 22 ( a ) of the Internal Revenue Code , where the trust was
to continue as long as the rule against perpetuities permitted , and under no ...
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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