 | United States. Congress. Senate. Committee on Finance - 1924 - 468 str.
...upon policies 'if insurance on the life of the grantor, whether payable to his estate or otherwise, such part of the income of the trust shall be included in computing the net income of the grantor." The purpose of these provisions as indicated in a statement by AW Gregg, of the Treasury Departmnet... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 str.
...payable for the purposes and in the manner specified in paragraph 10 of subdivision A of section 214), such part of the income of the trust shall be included in computing the net income of the grantor. The objection to these sections is (hat they have a tendency to retard a form of trust which is beneficent... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 str.
...payable for the purposes and in the manner specified in paragraph 10 of subdivision A of section 214). such part of the income of the trust shall be included in computing (he net income of the grantor. The objection to these sections is that they have a tendency to retard... | |
 | 1926 - 1174 str.
...for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214), such part of the income of the trust shall be included in computing the net income of the grantor." 43 STAT. 277. it was stated that (i) "the creation of a revocable trust constitutes nothing but an... | |
 | United States. Internal Revenue Service - 1926 - 434 str.
...for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214), such part of the income of the trust shall be included in computing the net income of the grantor. ART. 341. Estates and trusts.—In general, the income of a trust for the taxable year which is to... | |
 | 1926 - 1180 str.
...for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214), such part of the income of the trust shall be included in computing the net income of the grantor." 43 STAT. 277. it was stated that (i) " the creation of a revocable trust constitutes nothing but an... | |
 | 1927 - 224 str.
...for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214), such part of the income of the trust shall be included in computing the net income of the grantor." 43 Stat. 277. For a discussion of these provisions, see Roswell F. Maglll, "Notes on the Revenue Act... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 str.
...manner specified in section 23 (n), relating to the socalled " charitable contribution " deduction), such part of the income of the trust shall be included in computing the net income of the grantor. SEC. 168. CAPITAL NET GAINS AND LOSSES. In the case of an estate or trust, or of a beneficiary of an... | |
 | United States - 1928 - 1164 str.
...for the purposes and In the manner specified In paragraph (10) of subdivision (a) of section 955), such part of the income of the trust shall be included In computing the net Income of the grantor." The subject-matter of such repealed provision was re-enacted by section 219ofthe said Act of 1926 (44... | |
 | United States - 1928 - 268 str.
...for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214), such part of the income of the trust shall be included in computing the net income of the grantor. Act of 1928. SEC. 168. CAPITAL NET GAINS AND LOSSES. In the case of an estate or trust, or of a beneficiary... | |
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(2) may, in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income, be distributed to the grantor; then such part of the income of the trust shall be included in computing... 
