United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., 324. sējumsUnited States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner Banks & Bros., Law Publishers, 1946 |
No grāmatas satura
1.–5. rezultāts no 100.
18. lappuse
... amount of the gift is definite and certain , does not render the statutory exclusion applicable , where enjoyment of the property is postponed . P. 26 . 4. Section 504 ( b ) makes no distinction between gifts for the ben- efit of minors ...
... amount of the gift is definite and certain , does not render the statutory exclusion applicable , where enjoyment of the property is postponed . P. 26 . 4. Section 504 ( b ) makes no distinction between gifts for the ben- efit of minors ...
19. lappuse
... amount of gifts made during the calendar year , less the deductions provided in section 505 . " ( b ) ` Gifts Less Than $ 5,000 . - In the case of gifts ( other than of future interests in property ) made to any person by the donor dur ...
... amount of gifts made during the calendar year , less the deductions provided in section 505 . " ( b ) ` Gifts Less Than $ 5,000 . - In the case of gifts ( other than of future interests in property ) made to any person by the donor dur ...
24. lappuse
... amount of need may be in the first instance for his determination , it does not follow that , need existing , the trustee arbitrarily could refuse to make the application . The case therefore is not one in which present enjoyment is ...
... amount of need may be in the first instance for his determination , it does not follow that , need existing , the trustee arbitrarily could refuse to make the application . The case therefore is not one in which present enjoyment is ...
25. lappuse
... amount . As the Pelzer opinion noted , 312 U. S. at 403 , the committee reports recommending the legislation stated : " The exemption be- ing available only in so far as the donees are ascertain- able , the denial of the exemption in ...
... amount . As the Pelzer opinion noted , 312 U. S. at 403 , the committee reports recommending the legislation stated : " The exemption be- ing available only in so far as the donees are ascertain- able , the denial of the exemption in ...
27. lappuse
... amount of the gift is definite and certain.13 The considerations , which petitioners advance to sup- port their position , from the minority of the beneficiaries and their consequent legal disability to manage and con- trol their ...
... amount of the gift is definite and certain.13 The considerations , which petitioners advance to sup- port their position , from the minority of the beneficiaries and their consequent legal disability to manage and con- trol their ...
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Populāri fragmenti
406. lappuse - State, exerted within the limits of those fundamental principles of liberty and justice which lie at the base of all our civil and political institutions...
386. lappuse - The amount of all such items shall be included in the gross income for the taxable year in which received by the taxpayer, unless under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period...
586. lappuse - As disclosed in reports of the Federal Trade Commission made pursuant to S. Res. 83 (Seventieth Congress, first session) and other reports made pursuant to the authority of Congress, it is hereby declared that the business of transporting and selling natural gas for ultimate distribution to the public is affected with a public interest, and that Federal regulation in matters relating to the transportation of natural gas and the sale thereof in interstate and foreign commerce is necessary in the public...
258. lappuse - No producer, manufacturer, or dealer shall ship or deliver for shipment in commerce any goods produced in an establishment situated in the United States in or about which within thirty days prior to the removal of such goods therefrom any oppressive child labor has been employed...
409. lappuse - Clause inescapably imposes upon this Court an exercise of judgment upon the whole course of the proceedings [resulting in a conviction] in order to ascertain whether they offend those canons of decency and fairness which express the notions of justice of English-speaking peoples even toward those charged with the most heinous offenses.
617. lappuse - Act shall apply to the transportation of natural gas in interstate commerce, to the sale in interstate commerce of natural gas for resale for ultimate public consumption for domestic, commercial, industrial, or any other use, and to natural-gas companies engaged in such transportation or sale, but shall not apply to any other transportation or sale of natural gas or to the local distribution of natural gas or to the facilities used for such distribution or to the production or gathering of natural...
593. lappuse - From the investor or company point of view it is important that there be enough revenue not only for operating expenses but also for the capital costs of the business. These include service on the debt and dividends on the stock.
650. lappuse - All merchandise imported into the United States shall be held to be the property of the person to whom the same is consigned; and the holder of a bill of lading duly indorsed by the consignee therein named, or, if consigned to order, by the consignor, shall be deemed the consignee thereof.
639. lappuse - No objection to the order of the Commission shall be considered by the court unless such objection shall have been urged before the Commission in the application for rehearing unless there is reasonable ground for failure so to do.
674. lappuse - Spain cedes to the United States the island of Porto Rico and other islands now under Spanish sovereignty in the West Indies, and the island of Guam in the Marianas or Ladrones.