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 Ann Cas annotation appeal application attorney Bank barratry BTA F CCA 2d CCA 7th certificate certiorari denied champerty claim Commissioner of Internal consent consent judgment constitutional contract corporation court held court of equity creditor decedent decree defendant easement election Eng Reprint entitled equity estate tax estoppel evidence F Supp fact fendant grant ground Helvering husband indorser infra injunction Internal Revenue Iowa judgment land liable liquor litigation ment Minn Mo App month motion offense Ohio Okla owner paid party payment person plaintiff poll tax principal debtor question rehearing rendered res judicata retail rule sales tax St Rep statute statutory provision suit supra surety SW 2d taxable Tex Civ App therein thereof tion transfer trial court trust estate trust instrument vote voter wife writ of certiorari