U.S. Tax Cases, Volume 44, Parts 1-2Commerce Clearing House., 1951 - 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 68
Page 579
... trust either by the terms of the trust instrument or the power over the trustee . In the Clifford trust the settlor named himself trustee and reserved to himself the power to vote the trusteed shares , to exchange , mortgage , or pledge the ...
... trust either by the terms of the trust instrument or the power over the trustee . In the Clifford trust the settlor named himself trustee and reserved to himself the power to vote the trusteed shares , to exchange , mortgage , or pledge the ...
Page 739
... trust in each of the years 1935 , 1936 , and 1937 . Defendant denied this claim of the plaintiff , which she presented in timely claims for re- funds , and held that under the terms of the trust instrument the provisions of section 23 ...
... trust in each of the years 1935 , 1936 , and 1937 . Defendant denied this claim of the plaintiff , which she presented in timely claims for re- funds , and held that under the terms of the trust instrument the provisions of section 23 ...
Page 760
... trust instrument , constitute income distributable to the petitioner within the meaning of Section 162 of the pertinent Act ; ( 2 ) the Tax Court erred in failing to follow and give effect to the construction placed upon the trust ...
... trust instrument , constitute income distributable to the petitioner within the meaning of Section 162 of the pertinent Act ; ( 2 ) the Tax Court erred in failing to follow and give effect to the construction placed upon the trust ...
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Common terms and phrases
affirmed agreement allowed amended amount appellee applicable assessed assets Attorney Bank basis beneficiaries Board of Tax capital stock CCH Dec certiorari Circuit Court Circuit Judges claim for refund Collector of Internal Commissioner of Internal Company contract corporation Court holds Court of Appeals death decedent decedent's decision deduction defendant deficiency depreciation determined distribution District Court dividends entitled fact filed gift tax gross income held Helvering income tax interest Internal Revenue Internal Revenue Code issue judgment lease liability lien loss memorandum decision ment Nebel net income opinion paid par value payment petition for review petitioner plaintiff preferred stock profits purchase question received Regulations res judicata respondent Revenue Act sald Section securities settlor Sewall Key shares Stat statute stockholders supra Tax Appeals Tax Court tax return taxable taxpayer term tion transaction transfer trust trust instrument U. S. Attorney United States Circuit USTC