American Law Reports Annotated, Svazek 156Lawyers Co-operative Publishing Company, 1945 |
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Strana 309
... gift . In the case at bar , as in all cases which involve a gift inter vivos , there must be three essential elements nec- essary to prove the gift . Hall v . Hall , 76 Kan 806 , 92 P 177 ; Billings v . Bishop , 130 Kan 453 , 286 P 221 ...
... gift . In the case at bar , as in all cases which involve a gift inter vivos , there must be three essential elements nec- essary to prove the gift . Hall v . Hall , 76 Kan 806 , 92 P 177 ; Billings v . Bishop , 130 Kan 453 , 286 P 221 ...
Strana 561
... gift . However , not all transfers of property by way of gift are subject to the tax , which by § 502 is imposed on net gifts . Section 504 provides : Before Bratton and Jones , Circuit made in the committee reports should Judges , and ...
... gift . However , not all transfers of property by way of gift are subject to the tax , which by § 502 is imposed on net gifts . Section 504 provides : Before Bratton and Jones , Circuit made in the committee reports should Judges , and ...
Strana 564
... gift tax return for the year in question she reported the three gifts , claimed a $ 5,000 exclusion with respect to each and showed no net gifts subject to tax . The period within which a tax could be as- sessed against the donor on ...
... gift tax return for the year in question she reported the three gifts , claimed a $ 5,000 exclusion with respect to each and showed no net gifts subject to tax . The period within which a tax could be as- sessed against the donor on ...
Obsah
e Advantages and disadvantages of this form of organization | 50 |
Name and seal | 78 |
jcontinued | 83 |
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action affirmed agreement amount annotation appear apply association authority Bank business trust cause certificate charge claim constitutional contract corporation court created creditor damages dealing debts declaration of trust defendant denied determining duty effect entitled evidence executed exempt fact give given ground held hold holders individual infra interest involving judge judgment jurisdiction land liability limited Mass Massachusetts matter meaning ment nature ness notice obligation officers opinion organization owner parties partnership personal liability plaintiff present provision question reason relating rule shareholders shares statement statute street suit supra SW 2d tees testimony Tex Civ App tion tort transfer treated trial trus trust estate trust instrument trust property United valid vested witness writ