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 22.
132. lappuse
... death is not a condition precedent to the obtaining of possession or enjoyment by the beneficiaries . Thus , a trust providing for payment of the income to designated children of the grantor until the death of the last survivor of them ...
... death is not a condition precedent to the obtaining of possession or enjoyment by the beneficiaries . Thus , a trust providing for payment of the income to designated children of the grantor until the death of the last survivor of them ...
133. lappuse
... death , the property is not taxable if the " other event " occurs first . Illustrations : 1. Income to be accumulated until death of either G or W ; remainder to S. The trust property is taxable if W is living at G's death . 2. Income ...
... death , the property is not taxable if the " other event " occurs first . Illustrations : 1. Income to be accumulated until death of either G or W ; remainder to S. The trust property is taxable if W is living at G's death . 2. Income ...
134. lappuse
... death . Illustrations : 1. Income to S until the death of G , whereupon S is to receive the principal . Since G's death ter- minates the income interest , it would appear that the entire trust property should be taxable . ( This result ...
... death . Illustrations : 1. Income to S until the death of G , whereupon S is to receive the principal . Since G's death ter- minates the income interest , it would appear that the entire trust property should be taxable . ( This result ...
Saturs
Specific Problems | 13 |
TIONS | 29 |
Taxation of Corporate Distributions | 49 |
Autortiesības | |
19 citas sadaļas nav parādītas.
Citi izdevumi - Skatīt visu
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 |
Bieži izmantoti vārdi un frāzes
aff'd amended American Bar Association amounts distributed apply assets bank basis capital gain cash cert certiorari Comm'r Commissioner Committee complete liquidation computing Congress Court held decision deduction defendant dends depreciation distributed in partial distributing corporation distribution in liquidation earnings and profits earnings or profits effect employee estate tax excess excess profits tax exchange exempt expenditures February 28 filing gain or loss Government grantor Helvering income tax interest Internal Revenue Code liquidating dividend ment net income October 21 old corporation operating loss P-H T.C. Memo paid partial liquidation partnership payment period poration preferred stock prior purchaser realized received Regulations result Revenue Act rule section 811 share shareholders split-off reorganization statute stock dividend stock or securities stockholders substantial supra Supreme Court surplus Tax Court tax law tax-free taxable dividend taxation taxpayer tion transaction transfer transferor Treasury tribution trust property United