The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 3. sējumsM. Bender, 1951 |
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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 | |
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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