The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 3. sējumsM. Bender, 1951 |
No grāmatas satura
1.–3. rezultāts no 19.
126. lappuse
... beneficiaries obtain pos- session or enjoyment of the trust property only by sur- viving the grantor ? Was the trust income payable to the grantor ? Had the grantor the right to decide whe- ther the trust income should be distributed or ...
... beneficiaries obtain pos- session or enjoyment of the trust property only by sur- viving the grantor ? Was the trust income payable to the grantor ? Had the grantor the right to decide whe- ther the trust income should be distributed or ...
148. lappuse
... Beneficiaries as the Successive Trustees . In conclusion , a few thoughts which may be helpful as to the details of such a testamentary trust . I fully appreciate the advantages of providing for a corporate trustee rather than an ...
... Beneficiaries as the Successive Trustees . In conclusion , a few thoughts which may be helpful as to the details of such a testamentary trust . I fully appreciate the advantages of providing for a corporate trustee rather than an ...
149. lappuse
... beneficiaries to withdraw a specified amount of the corpus , for example , not more than $ 10,000 in any one year for their own use . This could be either made subject to the discretion of the trustee , or could be accorded the beneficiary ...
... beneficiaries to withdraw a specified amount of the corpus , for example , not more than $ 10,000 in any one year for their own use . This could be either made subject to the discretion of the trustee , or could be accorded the beneficiary ...
Saturs
Specific Problems | 13 |
TIONS | 29 |
Taxation of Corporate Distributions | 49 |
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 ..., 2. sējums Fragmentu skats - 1949 |
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accumulated agent allowed amended amount Appeals apply assets bank basis Bureau cancellation capital carried cash charge Code Comm'r Commissioner Committee Company complete computing considered contract corporation death decision deduction defendant determining discussion distribution dividend earnings and profits earnings or profits effect employee evidence excess exchange existing extent fact filing fraud gain Government held Helvering holding included income increase intent interest Internal Revenue Internal Revenue Code involved later liquidation loss March means ment method operating paid partial party payment period possible preferred present prior problems proof provisions purchaser question realized reason received reduced Regulations reorganization reported result Revenue Act rule Section securities share shareholders situation statute stockholders substantial supra surplus Tax Court tax-free taxable taxpayer term tion transaction transfer treated trust United