The Federal ReporterWest Publishing Company, 1942 |
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Seite 149
... trust before taxes were paid . 5. Internal revenue 861 Whether trust income is distributable so as to be taxable to beneficiary rather than to trustee depends upon the trust in- strument . Revenue Acts 1928 and 1932 , § 162 , 26 ...
... trust before taxes were paid . 5. Internal revenue 861 Whether trust income is distributable so as to be taxable to beneficiary rather than to trustee depends upon the trust in- strument . Revenue Acts 1928 and 1932 , § 162 , 26 ...
Seite 150
... trust hereinafter referred to as the Build- ings Trust created by Section 61 of the will of her father , Henry C. Frick , who died December 2 , 1919. Under the terms of the trust the entire net income from the trust corpus which ...
... trust hereinafter referred to as the Build- ings Trust created by Section 61 of the will of her father , Henry C. Frick , who died December 2 , 1919. Under the terms of the trust the entire net income from the trust corpus which ...
Seite 152
... trust before the taxes were paid , since the registered owner of the trust property was the " Union Trust Company , Trustee for Helen C. Frick " , not the Union Trust Company . Ac- cordingly , only trust assets would be sub- ject to the ...
... trust before the taxes were paid , since the registered owner of the trust property was the " Union Trust Company , Trustee for Helen C. Frick " , not the Union Trust Company . Ac- cordingly , only trust assets would be sub- ject to the ...
Inhalt
TABLE OF CONTENTS | 432 |
Judges VI | 457 |
Table of Cases Reported XIV | 481 |
Urheberrecht | |
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action affirmed alleged amended amount appellant appellant's appellee application Atty bank bankrupt bankruptcy Board of Tax charge Circuit Court Circuit Judges claim Columbia Commission Commissioner of Internal Company contract Corporation counsel counts Court of Appeals debtor decision decree deduction defendant denied District Court dividend electric employees evidence F.Supp fact Federal Power Act Federal Power Commission filed gift tax habeas corpus held Helvering income interference proceeding Internal Revenue invention issue Jersey Central judgment June jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board lease license matter ment National Labor Relations operation paid parties Pat.App Patent Office payment Permanent Edition petition petitioner plaintiff preferred stock prior art proceeding question quitclaim deed reduction to practice Revenue Act rule S.Ct Section Sloan Valve Company Stanolind Stat statute suit supra taxable taxpayer tion trust United Words and Phrases