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 56.
127. lappuse
... trust property . The trust property may be includ- ible in the grantor's gross estate under this subdivision even though the power is not exercisable except with the consent or joinder of one or more of the trust beneficiar- ies ...
... trust property . The trust property may be includ- ible in the grantor's gross estate under this subdivision even though the power is not exercisable except with the consent or joinder of one or more of the trust beneficiar- ies ...
135. lappuse
... trust income up to the time of his death would make the trust taxable under section 811 ( c ) ( 1 ) ( B ) . Section II . Living Grantor of Trusts Created in the Past . The date of the creation of a trust is frequently of importance in ...
... trust income up to the time of his death would make the trust taxable under section 811 ( c ) ( 1 ) ( B ) . Section II . Living Grantor of Trusts Created in the Past . The date of the creation of a trust is frequently of importance in ...
138. lappuse
... trust corpus ) . As has already been noted , there is no clear - cut au- thority on the question whether the corpus of a trust is includible in the grantor's gross estate where ( a ) he originally retained , and subsequently ...
... trust corpus ) . As has already been noted , there is no clear - cut au- thority on the question whether the corpus of a trust is includible in the grantor's gross estate where ( a ) he originally retained , and subsequently ...
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