The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 2. sējumsM. Bender, 1949 |
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1.–3. rezultāts no 22.
134. lappuse
... reasonable limitations . For example , the trust instru- ment may provide that the trustee shall have the power to allocate the trust receipts and charges between income and corpus.20 This power will not be construed as de- priving the ...
... reasonable limitations . For example , the trust instru- ment may provide that the trustee shall have the power to allocate the trust receipts and charges between income and corpus.20 This power will not be construed as de- priving the ...
135. lappuse
... reasonable time and convert it into income producing property.26 The family home need not be so converted if the widow is entitled to the use of the home for her life.27 Such use is the real income from the home ( although it may not be ...
... reasonable time and convert it into income producing property.26 The family home need not be so converted if the widow is entitled to the use of the home for her life.27 Such use is the real income from the home ( although it may not be ...
353. lappuse
... reasonable in amount and bear a reasonable relation to the statutory purposes . Thus attorney's fees in connection with col- lection of sweepstakes winnings , while admittedly satis- fying the income - production test , have been ...
... reasonable in amount and bear a reasonable relation to the statutory purposes . Thus attorney's fees in connection with col- lection of sweepstakes winnings , while admittedly satis- fying the income - production test , have been ...
Saturs
The General View | 3 |
The Income Tax ProvisionsBasic Considerations | 11 |
The Income Splitting Provisions | 25 |
Autortiesības | |
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The American University Tax Institute Lectures: Papers Presented ..., 1. sējums Fragmentu skats - 1946 |
The American University Tax Institute Lectures: Papers Presented ..., 5. sējums Fragmentu skats - 1953 |
The American University Tax Institute Lectures: Papers Presented ..., 3. sējums Fragmentu skats - 1951 |
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adjusted gross estate aff'd allowed amendments amount annuity application assets association Bazley beneficiaries benefit bequest business purpose capital cert Comm'r Commissioner Committee common law community property computing considered contributions corporation corpus cost Court of Claims decedent decision determining disallowed duction effect employees entire interest equalization erty estate and gift estate planning estate tax executor exemption Federal fee simple filed fund gift tax held Helvering husband included income splitting income tax insurance company interest in property Internal Revenue Code joint return marital deduction ment nondeductible one-half paid partnership payable payment pension plan person power to appoint preferred stock prior proceeds profit-sharing plan prop regulations reorganization result Revenue Act rule Senate Report settlement spouse's statute statutory supra note Supreme Court surviving spouse Tax Court taxable taxpayer terminable interest tion transfer Treasury trust trust instrument United viving spouse wife