American Law Reports Annotated, Том 101Lawyers Co-operative Publishing Company, 1936 |
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Сторінка 397
... income tax in respect of trust income applied to re- lieve him of financial obligation or burden . [ Income Taxes , § 10. ] IV . Trusts for benefit of wife or former wife ; alimony , 401 . V. Trusts for support of dependents , 403 . VI ...
... income tax in respect of trust income applied to re- lieve him of financial obligation or burden . [ Income Taxes , § 10. ] IV . Trusts for benefit of wife or former wife ; alimony , 401 . V. Trusts for support of dependents , 403 . VI ...
Сторінка 398
... income of the beneficiaries , whether distributed to them or not . " U. S. C. A. ( 1934 ed . ) title 26 , § 162 ( b ) . Express provision is made for the inclusion of the income from revocable trusts in computing the net income of the ...
... income of the beneficiaries , whether distributed to them or not . " U. S. C. A. ( 1934 ed . ) title 26 , § 162 ( b ) . Express provision is made for the inclusion of the income from revocable trusts in computing the net income of the ...
Сторінка 399
... income ( see U. S. C. A. ( 1934 ed . ) title 26 , § 167 ) could be construed to cover the income in question ; rather the court observed that such provi- sions were not " to be regarded as ex- cluding instances not specified , where in ...
... income ( see U. S. C. A. ( 1934 ed . ) title 26 , § 167 ) could be construed to cover the income in question ; rather the court observed that such provi- sions were not " to be regarded as ex- cluding instances not specified , where in ...
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action affirmed agreement alimony alleged amount annotation appeal appellee assets Asso bank bonds purchased cent bond claim Commissioner of Internal contract Corp corpus County court of equity creditors damages dealer debt decree defendant deposit divorce entitled equitable estoppel ex rel fact fendant foreign corporation grantee held Helvering husband interest Internal Revenue investment value involved Iowa judgment land lease liability lien maturity ment milk mort mortgage mortgagor Okla owner paid parties payment person plaintiff poration premises provision question repurchase res judicata rule sell service of process settlor sold statute Statute of Frauds Statute of Limitations stockholders subscriber subscription suit supra tenant Thalhimer thereof tion transaction treasury stock trust receipt ultra vires valid vote Wash wife writ of certiorari York Mfg