The Federal ReporterWest Publishing Company, 1956 |
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Halaman 240
... trusts was the avoid- ance of estate tax ; This in- ference was apparently based on the practice of the Commissioner , prior to 1930 , to include in the gross estate of the settlor of a trust the value thereof if the settlor reserved ...
... trusts was the avoid- ance of estate tax ; This in- ference was apparently based on the practice of the Commissioner , prior to 1930 , to include in the gross estate of the settlor of a trust the value thereof if the settlor reserved ...
Halaman 838
... trust . This , we think , is not to stick in the bark on words . We think there is an essential difference between an agency and a trust with different le- gal consequences for each . [ 6 , 7 ] It is essential to the creation of a trust ...
... trust . This , we think , is not to stick in the bark on words . We think there is an essential difference between an agency and a trust with different le- gal consequences for each . [ 6 , 7 ] It is essential to the creation of a trust ...
Halaman 868
... trust within 60 days after end of the taxable year , there is no requirement under the statutes that the trust be set up within the fiscal year provided it is executed by the time the first contribution is made . 26 U.S.C.A. 60 days ...
... trust within 60 days after end of the taxable year , there is no requirement under the statutes that the trust be set up within the fiscal year provided it is executed by the time the first contribution is made . 26 U.S.C.A. 60 days ...
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action affirmed agree agreement alleged amended amount appellee application authority Board brief cause charge Chief Judge Circuit Judge Cite as 229 City claim coal Commission Commissioner Company considered constitute contract corporation counsel Court of Appeals damages Decided decision deduction defendant denied determination direct dismissed District Court effect employees entered entitled evidence fact Federal filed finding follows further Government granted ground hearing held holding income interest Internal Revenue involved issue judgment jurisdiction jury L.Ed Labor liability limitations March matter meaning ment motion Office operating opinion paid parties patent payment person petition petitioner plaintiff present prior proceeding production question reason received record Relations respect result reversed rule S.Ct statement statute suit sustained taxpayer testimony tion trial trust Union United United States Court violation York