The Federal ReporterWest Publishing Company, 1937 |
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Halaman 146
... income into parts for the purpose of applying different rates of tax , as witness the provisions fix- ing the rates on those portions of the en- tire net income attributable to dividends , earned income , interest on United States ...
... income into parts for the purpose of applying different rates of tax , as witness the provisions fix- ing the rates on those portions of the en- tire net income attributable to dividends , earned income , interest on United States ...
Halaman 596
... income tax statutes are intended to tax in some way entire income of trust estates , either in hands of fidu- ciary or of beneficiary , unless a part of such income is definitely exempted ( Rev- enue Act of 1932 , ยงยง 22 ( b ) ( 3 ) ...
... income tax statutes are intended to tax in some way entire income of trust estates , either in hands of fidu- ciary or of beneficiary , unless a part of such income is definitely exempted ( Rev- enue Act of 1932 , ยงยง 22 ( b ) ( 3 ) ...
Halaman 600
... income received and the sec- ond out of the corpus . The will directed payment without reference to the existence or absence of income . " While it is true that in the instant case there was indeed a " reference to the exist- ence or ...
... income received and the sec- ond out of the corpus . The will directed payment without reference to the existence or absence of income . " While it is true that in the instant case there was indeed a " reference to the exist- ence or ...
Isi
et seq 89 F 2d 312 | 28 |
UNITED STATESContinued | 29 |
note89 F 2d 569 | 54 |
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affirmed agent agreement alleged amended amount appellant appellee application assets AUGUSTUS N authority bank Bankruptcy bill Board of Tax bonds charge Circuit Court Circuit Judge City and County claim Commissioner of Internal Company Congress Constitution contract corporation County of Dallas Court of Appeals creditors Dallas Levee Imp debtor declaratory judgment decree deduction defendant Dist District Court District Judge employees entitled evidence ex rel fact federal filed held Helvering income Internal Revenue Interpleader issued judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed liability ment mortgage owner paid parties patent payment person petition petitioner plaintiff premium prior proceeding Puerto Rico question received reduction to practice remanded reorganization Revenue Act S.Ct securities Simond Stat statute stockholders suit supra taxpayer thereof tion title IX trust trustee in bankruptcy United University of Iowa voting trust York City