The Federal ReporterWest Publishing Company, 1942 |
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Seite 47
... income of the legatee , heir , or beneficiary . " Respondent determined that the entire net income was taxable to the estate be- cause there " were no provisions in dece- dent's will for distributing dividends to the widow and trust ...
... income of the legatee , heir , or beneficiary . " Respondent determined that the entire net income was taxable to the estate be- cause there " were no provisions in dece- dent's will for distributing dividends to the widow and trust ...
Seite 48
... income of each beneficiary that part of both corpus and increment thereof , it was the income of the estate or trust for its not to be included in the gross income of taxable year which , pursuant to the in- the distributee under § 213 ...
... income of each beneficiary that part of both corpus and increment thereof , it was the income of the estate or trust for its not to be included in the gross income of taxable year which , pursuant to the in- the distributee under § 213 ...
Seite 213
... income dur- ing the year and its Puerto Rican income for that period are to be lumped together , the part of the whole which was derived from bond interest and bond sales was less than 80 % and , in that event , the decision both as to ...
... income dur- ing the year and its Puerto Rican income for that period are to be lumped together , the part of the whole which was derived from bond interest and bond sales was less than 80 % and , in that event , the decision both as to ...
Inhalt
TABLE OF CONTENTS | |
Judges VII | |
Federal Rules of Civil Procedure XLV | |
Urheberrecht | |
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action adverse possession affirmed agreement alleged amended amount appellant appellant's appellee application Asst Atty bank Bankruptcy Board of Tax bonds charge Circuit Court Circuit Judge claim Commission Commissioner of Internal Company contract corporation counsel Court of Appeals creditors Dayton decision declaratory judgment decree deduction defendant defendant's denied directed verdict District Court employees evidence F.Supp fact filed Green Valley Helvering income infringement insured interest interference proceeding Internal Revenue issue judgment jurisdiction jury L.Ed Labor Relations Board lease liability ment National Labor Relations ne exeat nitrogen trichloride Ohio paid parties patent payment Permanent Edition person petition petitioner Piedmont plaintiff prior art proceeding purpose question received record Revenue Act rule S.Ct Section Stat statute suit supra Supreme Court Tax Appeals taxable taxpayer tion Transamerica Corporation trial trust trust instrument union United verdict wage Words and Phrases