U.S. Tax Cases, Volume 63, Issue 2Commerce Clearing House, 1964 - Income tax 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
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Results 1-3 of 64
Page 89-376
... trust " sec- tions . It would permit any inter vivos trust , which , in a taxable year , has earned more income than its grantor , to minimize the federal income taxes payable on the ag- gregate income of the grantor , the trust and the ...
... trust " sec- tions . It would permit any inter vivos trust , which , in a taxable year , has earned more income than its grantor , to minimize the federal income taxes payable on the ag- gregate income of the grantor , the trust and the ...
Page 89-895
... trust : Distributable income : Income for benefit of grantor . — Where the beneficiary of a trust caused a second trust of which she was also the beneficiary to convey to the first trust her personal residence , and the trustees of the ...
... trust : Distributable income : Income for benefit of grantor . — Where the beneficiary of a trust caused a second trust of which she was also the beneficiary to convey to the first trust her personal residence , and the trustees of the ...
Page 89-899
... trust , in whole or in part , as well as of any or all undistributed income , to my wife or any of my children , or any of the other beneficiaries mentioned in Items II and III above ; to vary or change and fix the share of the income ...
... trust , in whole or in part , as well as of any or all undistributed income , to my wife or any of my children , or any of the other beneficiaries mentioned in Items II and III above ; to vary or change and fix the share of the income ...
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action affirmed agreement amount appellant applied assessment Back reference Bank branch bank Buena Park capital gain cash CCH Dec Circuit Judge Code Sec Commissioner of Internal Company contract Corp corporation cost Court of Appeals decision deduction defendant deposit determined Director of Internal District Director District Judge entitled evidence exempt expenses February 28 federal tax lien filed Findings of Fact Fort Worth Government gross income Guilford County income tax return interest Internal Revenue Code Internal Revenue Service inventory issue judgment jury loan loss ment mortgage operating opinion ordinary income paid parties partnership payer payments period petitioner plaintiff prior profit purchase purposes question real estate received records rule Section shareholders shares statute statute of limitations Supp supra Tax Court tax lien taxpayer tion trade or business transaction trust U. S. Court United States Attorney USTC Washington 25