The Federal ReporterWest Publishing Company, 1943 |
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Halaman 49
... income from property was " community income " and taxable as such was supported by clear and substan- tial evidence and would not be disturbed on appeal . Civ.Code La . arts . 2386 , 2402 ; Revenue Act 1938 , ยง 22 ( a ) , 26 U.S.C.A. ...
... income from property was " community income " and taxable as such was supported by clear and substan- tial evidence and would not be disturbed on appeal . Civ.Code La . arts . 2386 , 2402 ; Revenue Act 1938 , ยง 22 ( a ) , 26 U.S.C.A. ...
Halaman 128
... income , all or part of the earned but unpaid community income from any source and also transfer the incidence of the tax to the transferee spouse . A man having a rich wife with large separate income will have his wife's share of the ...
... income , all or part of the earned but unpaid community income from any source and also transfer the incidence of the tax to the transferee spouse . A man having a rich wife with large separate income will have his wife's share of the ...
Halaman 482
... income or accumulate it created a " discretionary trust " and not a " distributable trust " so that income there from not actually dis- tributed during tax year was not taxable to beneficiary as such though beneficiary . was also one of ...
... income or accumulate it created a " discretionary trust " and not a " distributable trust " so that income there from not actually dis- tributed during tax year was not taxable to beneficiary as such though beneficiary . was also one of ...
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